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2019 (5) TMI 252 - AT - Central ExciseCENVAT Credit - denial on the ground that the bank account maintained by the appellant at Chennai shows the address of their Srikakulam unit - HELD THAT:- The Andhra Bank, Chennai Branch has informed that the account pertains to the appellant at Gummidipoondi only, stating that as per the KYC norms stipulated by RBI, a different address cannot be shown for a Customer ID (PAN registration) with the same name. Such a technical difficulty cannot be a ground for disallowing the credit eligible to them for the service tax paid on the services received as input services. When the accounts are very much clear and when the appellant has furnished the certificate from the Andhra Bank, the Department ought to have accepted the explanation put forward by the appellant - credit rightly availed. Time Limitation - HELD THAT:- Audit was conducted from 22.05.2014 to 29.05.2014. However, the Show Cause Notice has been issued only after two years on 27.06.2016 alleging that the appellant has availed credit on documents which are not issued in their name. In fact, when the appellant has explained the technical difficulty to open an account in their address since the PAN registration is in the address of the Srikakulam unit and when the audit has taken note of this in 2014, the Show Cause Notice issued alleging suppression of facts with intention to evade payment of duty is without any factual basis - present case does not attract any of the ingredients of Section 11AC of the Central Excise Act, 1944 - appeal therefore succeeds on limitation as well. The demand, interest or penalties imposed are required to be set aside - appeal allowed - decided in favor of appellant.
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