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2021 (11) TMI 867 - AT - Central ExciseCENVAT Credit - input or not - aseptic trading material - case of the Revenue is that since the advertisement pertained to traded goods of which credit itself was not available, hence the appellants are required to reverse the credit of advertisement service attributed to traded packaging material - HELD THAT:- The fact is not in dispute even as admitted in the show-cause notice that the advertisement service was in respect of trading of packaging material, however, for the purpose of calculating the reversal amount, the turnover of packaging machine was also taken into account. The advertisement papers presented clearly shows that the advertisement is in respect of packaging material and it nowhere indicates the trading of packaging machinery - Since advertisement service was not used for trading of packaging machines, the value of packaging machines for calculating the reversal amount of CENVAT Credit cannot be taken into account. The demand of CENVAT Credit in respect of input services i.e. advertisement services attributed to packaging machine is prima facie wrong. It is found that this issue has neither been raised by the appellants before the adjudicating authority nor has been considered by the adjudicating authority, hence the same needs to be reconsidered. Matter remanded to the adjudicating authority to reconsider the case - appeal allowed by way of remand.
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