Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2021 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (6) TMI 531 - AT - Central ExciseCENVAT Credit - input services - outward transportation on FOR basis - place of removal - Landline Telephone - scope of SCN - HELD THAT:- The show cause notice is vague as it does not contain any specific allegation whether the goods removed from the factory are by way of any clearance in DTA or for the purpose of export - the contention made by the appellant in reply to the show cause notice as well as by way of certificate issue by the Unit Head, M/s. Hindustan Zinc Ltd., certifying that the clearance were made to the port of export and the contention made by the appellant have not been found to be untrue, and still have been rejected without there being a contrary finding of fact - credit allowed. Landline telephone - fixing of land line at the residence of the employees/officers - HELD THAT:- The appellant have not taken specific plea that the phones were provided at the residence of the key officers, which are required to be in touch with the Plant and affairs of the company - Disallowance of credit is upheld. Appeal allowed in part.
|