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Central Excise - Appellate Tribunal - Case Laws
Showing 1 to 20 of 62635 Records
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2023 (1) TMI 1103
Levy of Central Excise Duty - Compounded levy scheme - breach of rule 8(3A) of Central Excise Rules, 2002 - HELD THAT:- The provisions of rule 8 of Central Excise Rules, 2002, as prevalent in September and October 2008, had been breached and that the appellant herein upon being aware of the breach had not made good the deficiency immediately but awaited the report of audit in 2009. On the surface, it would appear that the discharge of duty liability in November 2009 did not suffice to restore the privilege of clearance of goods by debit of CENVAT credit account as the appellant continued to be in breach for the period till then. It is not recorded anywhere that the debit had ceased at any stage before surrender of the registration certificate in December 2010. We are inclined to take note of the developments between the takeover of the un....... + More
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2023 (1) TMI 1046
CENVAT Credit - common input services used in taxable as well as exempt goods - whether the appellant is liable to pay 10% of the value of exempted goods when they have availed the cenvat credit on common input service used in the exempted and dutiable goods however, subsequently, the entire cenvat credit on common input service was reversed? - levy of personal penalty - suppression of facts or not - extended period of limitation - HELD THAT:- This issue has been considered in various judgements as cited by the appellant wherefrom we find that once the assessee has reversed the proportionate credit attributed to the exempted goods, no demand of 10% of the value of goods can be raised by the department. Reversal of proportionate credit is one of the option provided under Rule 6(3). Therefore, it is upto the assessee which option needs to b....... + More
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2023 (1) TMI 1045
Clandestine clearance - Clearance of sugar in excess to the quota allowed to them and on this excess clearances, parallel invoices were issued whereas no duty was paid on the parallel invoices - levy of penalty under Rule 26 for the charge of abatement in evasion of duty by the company - HELD THAT:- The fact of clandestine removal done by the company M/s Shree Sardar Co-operative Sugar Industries Limited is not under dispute as the company has issued parallel invoices on which no duty was paid. The transaction were also not booked properly in the books of accounts. Against the said parallel invoices, the company also received the payment which intentionally not shown in the sales account but shown as deposit against the respective customers, therefore, it clearly transpires that the company and its board under systematic modus operandi, c....... + More
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2023 (1) TMI 1044
Reversal of CENVAT Credit - seeking permission to retake credit of wrongly reversed amount - case of Revenue is that the amount was correctly reversed under Rule 6 (3) of CCR as the option once exercised to reverse amount in terms of Rule 6 cannot be changed during the financial year - HELD THAT:- The fact is not under dispute that the appellant’s products namely, ‘Colour Positive Unexposed Cinematographic Film’ became exempted vide notification No. 33/2011-CE dated 25.06.2011. In case of goods became exempted for the purpose of cenvat, the procedure prescribed under Rule 11(3) need to be followed - From the provision of said section, it is clear that in case of any dutiable goods became exempted, the assessee is required to reverse the cenvat credit in respect of inputs lying in stock or in process or is contained in th....... + More
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2023 (1) TMI 1043
Cenvat Credit - Duty paying documents - Disallowance of part of CENVAT credit availed by the appellant on incurring of transportation charges paid to Indian Railways - HELD THAT:- The appellant has led sufficient evidence with regard to the cenvat credit under dispute, that they have received the certified copy of RR in question given by the Railways and on the body of the RR, amount of service tax and cess is duly reflected. Further, it is found that the period under dispute is before August, 2014 when the Government issued notification to take care of the difficulty faced by the assessee, in view of the fact that Railways are issuing only a single copy of RR, which was deposited with the Railway at the time of delivery of the goods. Thus, during the relevant period, the practice was that the assessee retained one Xerox copy which was certified by the Railway staff. The benefit of cenvat credit under dispute is allowed - appeal allowed.
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2023 (1) TMI 1042
Rejection of refund claim - time limitation - rejection on the ground that the same has been filed after one year from the relevant date i.e. date of the final order of this Tribunal and accordingly, held that the claim is barred by limitation under Section 11B of the Central Excise Act - unjust enrichment - HELD THAT:- The Court Below has erred in rejecting the refund claim on ground of limitation, as evidently, the court below has failed to take notice of the transitory provisions under the CGST Act. The refund claim is not barred by limitation. Accordingly, this appeal is allowed and the impunged order is set aside - it is further directed that the Adjudicating Authority to grant the refund within 45 days from the date of receipt of this order along with interest under Section 35 FF, @ 12% p.a. - appeal allowed.
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2023 (1) TMI 988
CENVAT Credit on inputs used in the manufacture of Sulphur Powder falling under sub-heading No. 2503 0090 of Central Excise Tariff Act-1985 - denial of credit on the ground that the Sulphur Powder is correctly classifiable under sub-heading No. 2503 0090 which attracts nil rate of duty - Revenue Neutrality - Applicability of Rule 16 of Central Excise Rules 2000 - HELD THAT:- The appellant is not disputing the classification however their contest is that once the duty on the finished goods was paid even though it attracts nil rate of duty, the cenvat credit cannot be denied - there is no dispute that the appellant have paid the excise duty on the finished goods which is more than the cenvat credit availed on the input used in the said finished goods, therefore, this is clear case of Revenue neutral, for this reason, demand cannot be sustai....... + More
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2023 (1) TMI 931
Recovery of CENVAT Credit - ineligible duty paying documents - recovery sought on the ground that the invoices does not mention credit registration number of the consignee, registration number of the carrier vehicle and delivery of the goods was made at a place other than the factory - time limitation - HELD THAT:- It is undisputed that the goods covered under the invoices were actually received at the Appellant’s factory and those goods were used for manufacture of their final products. It is also undisputed that Excise Duty was paid on those goods which are subject matter of the invoices. In view of the documents submitted by the Appellants, it is found that there is no dispute that the goods have been received in the factory and accordingly the impugned order denying the CENVAT Credit in respect of the invoices is not correct. Th....... + More
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2023 (1) TMI 882
Carry forward of Cenvat credit after the date of availment of exemption Notification No. 30/2004-CE dated 09.07.2004 - whether the said credit can be utilised for payment of duty - HELD THAT:- The entire case of the department is that since the appellant have availed the exemption Notification No. 30/2004- CE dated 09.07.2004, they are not entitled to carry forward the accumulated Cenvat credit as on date of exemption Notification. Accordingly, the same was not eligible for utilisation for payment of duty. In the facts of the present case the notification No. 30/2004-CE is admittedly a conditional one. In terms of strict provision of Rule 11(3) of Cenvat Credit Rules, 2004, the bar of lapsing of credit is applicable only when the assessee avail the absolute exemption notification. Therefore, in the present case exemption notification No. ....... + More
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2023 (1) TMI 877
Irregular availment of CENVAT Credit - Inputs (steel) can be treated as any input used for the manufacture of their finished goods i.e. MS Ingot or not - demand of CENVAT Credit alongwith penalty - HELD THAT:- The manufacturer has taken entire credit in respect of inputs used in or in relation to the manufacture of the final products. It is seen that the suppliers are registered Central Excise dealers. The invoices under which the consignment was received by the Appellant is not in dispute. The said invoices clearly indicate duty-paid character of the said goods. It is also undisputed that the said inputs were received in the factory of the Appellants and consumed therein. It is the case of the Revenue that inputs being of prime quality the Appellants could not have used the same for melting. There is no restriction in the CENVAT Credit R....... + More
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2023 (1) TMI 876
Wrongly availed Cenvat credit - service related to manufacturing activity of the appellant in terms of defects of import services contained under Rue 2(l) of Cenvat Credit Rules, 2004 or not - HELD THAT:- The place of providing services is not relevant for availment of Cenvat credit. Place, no doubt can be the place of manufacture or it can be any other place including the place of buyer. No doubt the after sale service can also be eligible for Cenvat credit as was held by this Tribunal in the case of M/S CASE NEW HOLLAND CONSTRUCTION EQUIPMENT (I) PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, UJJAIN [2021 (8) TMI 963 - CESTAT NEW DELHI] but the basic requirement is that the service should have been provided by the manufacturer or by any other person on his behalf to the consumer. Thus, even post removal service can be eligible to Cenv....... + More
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2023 (1) TMI 875
Maintainability of appeal - Maintainability of appeal - Jurisdiction under service tax vs central excise - Appropriate authority to file claim - Commissioner (Appeals) under section 35A of the Central Excise Act, 1944 or Section 85 of the Finance Act, 1994 in Form S.T.4. - recovery of the inadmissible Cenvat Credit under Rule 14 of the Cenvat Credit Rules, 2004 read with the provisions of Section 11A(4) of the Central Excise Act, 1944 - HELD THAT:- The relevant provisions contained in Section 35A ibid should be applicable for filing the appeal before the Commissioner (Appeals). However, in this case, Revenue has filed the appeal under Section 84 of the Finance Act, 1994 and the said appeal was entertained and disposed of by the learned Commissioner (Appeals) under such statutory provisions. Since, the impugned order was passed under a sta....... + More
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2023 (1) TMI 802
Refund of Cenvat Credit vs Re-Credit of Cenvat Credit - Scope of SCN - Show-cause notice sought to question the suo motu reversal entry dated 31.03.2010 inasmuch as the Appellant should have sought for refund thereof under Section 11B of the Act - It is case of the Appellant that the Order-in- Original has travelled all the way beyond the Show-cause notice - HELD THAT:- The Appellant had discharged the duty burden from their PLA Account and as such, there is no dispute about the same. With such payment of duty out of PLA, they have reversed the debit entry made by them in their Credit Account which was used for payment of duty earlier. Though there was no proposal in the Showcause notice to deny such re-credit, the original Adjudicating Authority went ahead and even after accepting that the duty was paid subsequently in cash, disallowed t....... + More
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2023 (1) TMI 801
Availment and utilization of CENVAT Credit - registration of premises - allegation is that the CENVAT Credit pertained to a period prior to registration and there is no scope for accepting Cenvatable documents which do not bear the name of their factory premises - HELD THAT:- The Ld.Adjudicating authority has observed in the Adjudication order where it was held that The noticee pleaded for their invoices with earlier Office address for consideration with judicial decisions. In the said show cause notice it was alleged that invoices were not been consigned to the address (registered address) of the assessee and CENVAT is not admissible in this grounds also. Here I cross-checked their payments and found they have paid amount for the inputs in question. It has been held by the Tribunal, High Courts and Supreme Court that substantial benefit ....... + More
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2023 (1) TMI 800
Violation of principles of natural justice - appellant have been asking consistently the copy of show cause notice, inspite of which there were failure to provide copy of SCN to noticee - HELD THAT:- It is found that right from adjudication stage the appellant has taken a stand that they have not received the show cause notice and they have been pursuing the same with the adjudicating authority. From the correspondence of the appellant it is clear that the appellant have been asking consistently the copy of show cause notice. We fail to understand that why the copy of show cause notice cannot be given to the noticee which is the foremost requirement as per principle of natural justice. Accordingly, the adjudicating authority has gravely violated the principle of natural justice by not providing the copy of show cause notice to the appella....... + More
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2023 (1) TMI 737
Irregular availment of CENVAT Credit - input services - transport service of Fly Ash - services obtained by the appellant for removal of coal fly ash from the captive power plant which is used for generation of power, which in turn, is captively consumed for manufacture of excisable goods - denial on the premise that it has no nexus directly or indirectly in or in relation to manufacture and clearance of the final products upto the place of removal - HELD THAT:- The removal of coal fly ash from captive power plant is a necessity and without such removal, the captive power plant cannot work. As such, removal of coal fly ash is admittedly connected with the production of power, which in turn, has nexus with the manufacturing of the Appellant’s final product. Revenue’s objection is that since the coal fly ash is non-excisable ite....... + More
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2023 (1) TMI 736
CENVAT Credit - input services - Rent-a-Cab service - denial on the ground that the Rent-a-Cab service is excluded from the purview of definition of input service - Applicability of exclusion Clause given in Rule 2(l) of Cenvat credit Rules, 2004 - HELD THAT:- The exclusion is provided in respect of those Rent-a-Cab service where the vehicle taken on rent is not a capital goods. This very issue has been considered by this Tribunal in M/S. MARVEL VINYLS LTD. VERSUS C.C.E. INDORE [2016 (11) TMI 1126 - CESTAT NEW DELHI] where it was held that As such the interpretation of the lower authorities that motor vehicle are not capital goods for the services recipient cannot be appreciated in as much as motor vehicles are admittedly capital goods in terms of the Rule 2 (A) of Cenvat Credit Rules. Reliance also placed in the case of GUALA CLOSURES (I....... + More
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2023 (1) TMI 693
Denial of refund claim - failure to produce proof of refund to the individual taxi owners - denial of refund on the ground that in respect of these claims appellant had failed to establish that the amount were refunded actually to individual taxi owners - applicability of N/N. 5/98-CE - HELD THAT:- On verification of documents as reflected in the remarks column above and having satisfied ourselves that the mismatches as stated are very minor in nature. Further it is also noted that there are errors in recording the engine number in the show cause notice whereby same engine number appeared twice in the show cause notice which is practically impossible. The verification as undertaken in these cases cannot be reason for denial and the verification has to be caused by referring to all other details. Having satisfied with correctness of these ....... + More
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2023 (1) TMI 688
CENVAT Credit - Education Cess and Secondary & Higher Education Cess under the invoice issued by the 100% EOU - appellant’s submission is that the denial of Education Cess was not subject matter of show cause notice - HELD THAT:- From the proposal in the show cause notice, it can be seen that the demand of Cenvat Credit is not only in respect of basic Excise duty but also of Education Cess and Secondary & Higher Education Cess. Therefore, in this fact it cannot be said that the order denying the Cenvat credit on Education Cess and Secondary & Higher Education Cess is travelling beyond the scope of show cause notice. Hence, the demand was rightly made by the adjudicating authority. Accumulation of unutilized credit of Education Cess and Secondary and Higher Education Cess while switching over to the GST regime - HELD THAT....... + More
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2023 (1) TMI 687
Demand of interest on late payment of National Calamity Contingent Duty (NCCD) - July, 2017 to July, 2019 in respect of Unit-I and August, 2017 to July, 2019 for Unit-II - HELD THAT:- The interest is payable for default in depositing the tax by the due date voluntarily or after determination of the amount of duty under Section 11A. Here both the conditions are not available to Revenue as admittedly neither there is any determination of duty liability of NCCD under Section 11A, nor there is voluntary default in deposit of the amount of NCCD. In absence of condition precedent in Section 11AA of the Act, no interest can be demanded from the appellant -assessee. Further taking judicial notice that the appellant was prevented from deposit of dues, due to glitch on the portal, which is wholly attributable to inaction on the part of Revenue. Thus, Revenue cannot take advantage of its wrong doing, by levy of interest. Appeal allowed.
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