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2018 (1) TMI 304 - CESTAT MUMBAICENVAT credit - credit taken without ISD registration - invoice did not contain any registration number - labor charges - Held that: - The appellants have produced an ISD registration in paper format and the same has been verified by the Superintendent (Registration), who has not denied the existence of such registration. In these circumstances, it cannot be said that the appellants were not registered as ISD - demand of credit set aside. Invoice did not contain any registration number - Held that: - Registration number is given by which it is ensured that the duty indicated to have been paid in the invoice is actually remitted to the government; it cannot be taken lightly. The appellants were at liberty to produce the revised invoice with proper registration but they have not done so - appeal dismissed. Labor charges - Held that: - in absence of sufficient evidence to relate the said service to the manufacturing activity credit cannot be allowed - credit denied. Penalty - Held that: - in respect of service tax credit on labour charges the situation is ambiguous and the appellants could have been in doubt - penalty in so far as it relates to labour charges is set aside. Appeal allowed in part.
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