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2009 (9) TMI 261 - AT - Central ExciseCenvat Credit- output services-Classification- The assessee was engaged in providing the output service of site formation and clearance services, the assessee had purchased capital goods like excavators, dozers, craters and tippers. The invoice issued by manufacturer for the sale of tippers to the assessee indicated Chapter sub-heading as 8704.239. The said classification had been accepted by the revenue. The assessee availed of the Cenvat Credit of excise duty paid on tippers. The adjudicating authority denied the benefit of Cenvat credit of excise duty paid on tippers on the ground that assessee has availed an ineligible credit, thus confirm the demand for reversal of credit. Held that- the impugned order is valid to the extent it directs the assessee to reverse the ineligible credit but set aside the order to the extent it imposed penalty and interest.
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