Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2018 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 1438 - HC - Central ExciseCENVAT credit - input services - GTA service - place of removal - recovery of CENVAT credit with Interest and penalty - Held that:- Though a plea was taken by the assessee in his reply that by issue of N/N. 2014-CE(NT) dated 11/07/2014, sub-rule (qa) has been inserted in Rule 2 of Cenvat Credit Rules 2004 incorporating the definition of place of removal, the Cenvat credit on outward freight was stopped w.e.f. 11/07/2014. This defense by the assessee appeared to be deliberate to overcome the show cause because even prior to insertion of definition of “place of removal” under Cenvat Credit Rules, 2004, the same definition of “place of removal” under Section 4(3)(c) of 1944 Act was applicable for Rule 2 of Rules 2004 in terms of Rule 2(t) of the 2004 Rules which stipulates that “words and expressions used in these rules and not defined but defined in the Excise Act or Finance Act shall have the meanings respectively assigned to them in those Act”. Since the appellant in contravention of the provisions contained in Section 4(3)(c) of 1944 Act read with Rule 2(t) of the Rules 2004 availed the Cenvat Credit which was not available, the Revenue, was within its right in imposing recovery, interest and penalty. No substantial question of law arises for consideration - appeal dismissed.
|