Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 1428 - AT - Central ExciseCENVAT Credit - service tax paid on supply of tangible goods and services (renting of poclainers and tippers) - period of dispute is April 2012 to June 2012 - extended period of limitation - HELD THAT:- The show cause notice covered the period April 2012 to June 2012 but was issued on 09.02.2015 well beyond the normal period of limitation. There is nothing in the show cause notice to show that the appellant has committed any fraud or had colluded or had mis-stated any facts or suppressed facts. There is an allegation that they have contravened the provisions of the act or rules but there is not even a mention that such contravention was done with an intent to evade payment of duty - the extended period of limitation cannot be indicated and the entire show cause notice is time barred and needs to be set aside on this ground alone. CENVAT Credit - capital goods or not - motor vehicles - HELD THAT:- The appellant could not have availed cenvat credit on the service tax paid on the hire charges for the vehicles in question. Usually, dumpers and tippers which are registered as motor vehicles and there is no contrary indication in the records. Once they are registered with the Motor Vehicles Department they cannot cease to be motor vehicles thereafter. The specific inclusion of dumpers and tippers as capital goods under Cenvat Credit Rules, 2004 excluded goods falling under Chapter 87 of the Central Excise Tax Act. The demand is time barred - appeal allowed - decided in favor of appellant.
|