Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 74 - AT - Central ExciseCENVAT Credit - duty paying documents - rejection on the ground that the invoices are in the name of head office whereas the CENVAT credit pertains to their Unit at Ramdurg - HELD THAT:- It is found from the invoices that it is mentioned in the invoices name of the appellant and the reference of the Unit pertaining to which the said credit on input service pertains. Though, the address of the head office is mentioned in the invoice but the reference of the Unit to which it pertains is also mentioned. Tribunal in the case of Kemwell Biopharma Pvt. Ltd. [2016 (6) TMI 229 - CESTAT BANGALORE] in an identical issue has held that CENVAT credit cannot be denied with regard to Service Tax paid on the invoice issued to the head office rather than the factory which has actually utilized the services so long as the input services are received and utilized by the appellant, this at best can only be termed as procedural violation which is not fatal to the right of the appellant - Thus, CENVAT credit cannot be denied on the ground that the invoices issued in the name of the head office. CENVAT credit - denial on account of nexus of raw material with finished goods - HELD THAT:- The credit has been availed on the material used for cladding of equipment/pipes which fall under the category of repair and maintenance of manufacturing equipment and is integrally connected with the manufacturing process - credit allowed. CENVAT credit on remaining items - HELD THAT:- The appellant did not contest that in the present appeal but he has confined his CENVAT credit only for an amount of ₹ 4,15,642/- and ₹ 1,15,259/- and with regard to the other credit, he has already reversed and he had also proved on record that he has not utilized the same but he has only availed and therefore he is not liable to pay the interest and the penalty. Appeal allowed in part.
|