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2018 (6) TMI 643 - AT - Central ExciseCENVAT credit - denial for the reason that the original invoices are not produced - Service Tax Registration Nos. of the service providers are not available in the invoices - CENVAT credit availed on “Outdoor Catering Service” was ineligible - Held that:- Appellant will furnish all the original invoices to the satisfaction of the Ld. AA - the matter on this issue is required to be re-adjudicated by the adjudicating authority and hence, the appeal is remanded to the file of the adjudicating authority for verification of balance invoices, to his satisfaction - appeal allowed by way of remand. CENVAT credit - denial on the ground that some of the invoices did not contain the Service tax Registration number of the service provider - Held that:- During the course of hearing the Ld. Advocate for the appellant submitted that the assessee-appellant was not put on notice i.e., this point was never alleged in the SCN and, therefore, the impugned order has travelled beyond the scope of the SCN - the denial is thus not as per law and the Cenvat credit needs to be allowed in favour of the assessee - denial of credit set aside. Denial of CENVAT credit on the outdoor catering service - Held that:- Ld. Counsel submitted that the assessee-appellant was not put on notice i.e., this point was never alleged in the SCN and therefore, the impugned order has travelled beyond the scope of the SCN - decided in favor of assessee. CENVAT credit - civil works - rent a cab service - Held that:- It is argued that the said services pertain to general repair and maintenance carried out in a plant premises which did not involve civil works. However, this factual aspect requires verification and therefore for this limited issue of verification, this ground is remanded back to the file of the adjudicating authority to decide afresh after providing reasonable opportunity to the assessee. Liability of interest and penalty - Held that:- There is no deliberate breach of law and that it was a bonafide act because of some inadvertent mistakes - no interest and penalty could be levied. Appeal allowed in part.
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