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2022 (4) TMI 301 - AT - Central ExciseCENVAT Credit - inputs - Motorised Fire rated rolling shutter - GI Flush, GI Flush Door and Drop Seal - GI Flush partition, GI Flush Door & Drop Seal for Flush Door - Wooden Opaque Inpill (part of Megtek Door for Security Purpose) - Main Safe Deposit vault Door - credit of service tax paid on services when availed prior to obtaining Central Excise Registration - credit of service tax paid on services availed during the date of Central Excise Registration to date of plant ready for manufacturing process - time limitation. Inputs - HELD THAT:- These goods were used in the appellant’s factory which is engaged in the manufacture of gold. The Adjudicating Authority has denied the credit on the ground that these goods such as shutter, door, flush door, etc are related to building. Therefore, the same is neither capital goods nor input. Whether the goods is input or otherwise it has to be decided on the basis of type of industry and the product manufactured therein - In the present case, the manufacturer is engaged in the manufacture of gold for which the safety of gold is a vital part of the overall manufacturing and trading thereof. It is found that all these goods even though are forming part of building but these are all specialized goods which are normally not installed in normal buildings. In the present case, product being gold, the safety of gold is very important. Accordingly, all these goods are specialized items which are installed for the storage and safety of the final product i.e. Gold. As per the definition of input, input means goods which is used in or in relation to the manufacture of final product, whether directly or indirectly. Therefore, goods which is used even not in the manufacture directly but even if it is used in relation to the manufacture and indirectly, the said goods qualify as inputs - Therefore, in the present case all the goods which are specialized goods used for storage and safety of the gold, these are considered to be inputs used in relation to the manufacture of the final product i.e. gold indirectly - credit allowed on all inputs. Some of the decisions on which reliance can be placed are M/S STEEL AUTHORITY OF INDIA LTD. VERSUS CCE & ST, RAIPUR [2016 (8) TMI 1110 - CESTAT NEW DELHI], HINDUSTAN ZINC LTD. VERSUS COMMISSIONER OF C. EX. & S.T., JAIPUR-II [2015 (11) TMI 1689 - CESTAT NEW DELHI] and COMMISSIONER OF CENTRAL EXCISE NAGPUR VERSUS M/S HYUNDAI UNITECH ELECTRICAL TRANSMISSION LIMITED AND ANOTHER [2015 (9) TMI 1083 - SUPREME COURT]. Whether appellant is entitled for CENVAT credit in respect of Service Tax paid on services prior to obtaining the Central Excise registration and also on the issue that services used during the date of Central Excise Registration till the date plant got ready for manufacturing process? - HELD THAT:- The Central Excise registration is not required for availing the CENVAT credit. The CENVAT credit eligibility is on the condition that the services were received by the assessee, the same was used in or in relation to the manufacture of final product and the final product has been cleared on payment of duty. Therefore, the eligibility of CENVAT credit cannot be related to the Central Excise registration - reliance placed in the case of MPORTAL INDIA WIRELESS SOLUTIONS (P.) LTD. VERSUS COMMISSIONER OF SERVICE TAX [2011 (9) TMI 450 - KARNATAKA HIGH COURT] - Tribunal in various cases has thus held that even for the services received prior to Central Excise registration allowed the CENVAT credit on the input services. Therefore, this issue is no longer under dispute - credit allowed. Time Limitation - HELD THAT:- Though the appellant made out prima facie strong case on limitation but since the matter is decided on merit itself as discussed no conclusive decision on limitation is required. Appeal allowed - decided in favor of appellant.
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