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Central Excise - Appellate Tribunal - Case Laws

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• 2022 (6) TMI 1083
  
  Clandestine removal - shortage of stock - removal of inputs without payment of duty - appellant have strongly submitted that since they are maintaining the stock of inputs in respect of trading as well as manufacturing, the stock taking was not properly done and therefore, the alleged removal of inputs and the shortage found in the factory was considered one sided as manufacturing stock - HELD THAT:- From the reconciliation chart given by the appellant, it appears that after reconciliation of trading and manufacturing stock the difference is not such which was alleged by the department therefore this fact needs to be reconsidered after proper verification. Accordingly, the appeal in case of M/s. CITIZEN UMBRELLA MANUFACTURES LTD. is disposed by way of remand to the adjudicating authority to decide afresh considering the above reconciliati....... + More

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• 2022 (6) TMI 1054
  
  Invocation of extended period of limitation - CENVAT Credit - installation of pre-fabricated structures - period September, 2009 to December, 2010 - HELD THAT:- As the transactions in question is before 1.7.2012, when Exclusion Clause was introduced in Rule 2 (l), thus, the transaction in question does not fall within the mandate of Exclusion Clause. Accordingly, the show cause notice is wholly misconceived. Further, there are no case for invocation of extended period of limitation. Appeal allowed - decided in favor of appellant.

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• 2022 (6) TMI 1040
  
  Refund of CENVAT credit of CVD and SAD paid by them - rejection of claim invoking Rule 9 (1) (b) of Cenvat Credit Rules, 2004 - Department is of the view that credit is not eligible as appellant has paid the duties only after issuing a demand notice - HELD THAT:- On perusal of the alleged demand notice, it is merely in the nature of an intimation letter and has not been issued invoking any provisions of Customs law or Excise law. Further, in such intimation also, there is no allegation of any fraud, collusion or suppression of facts with intent to evade payment of duty. There is no evidence placed before me to establish that the duties were paid after adjudication and rendering a finding of fraud, collusion or suppression of fact with intent to evade payment of duty. In such circumstances, the credit cannot be denied - the appellant is el....... + More

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• 2022 (6) TMI 977
  
  Evasion of Central Excise duty - non-maintenance of invoices - non-payment of applicable duty - HELD THAT:- The show-cause notice alleges that the appellants have evaded duty of Rs.22,56,445/-. The verification report submitted by the Department in respect of 62 invoices as per the direction of the Bench vide order dated 15.01.2020, shows that the appellants have discharged the duty of Rs.20,91,667/-. Therefore, it is found that to that extent, the Demand does not sustain. The duty of balance amount of Rs.1,64,778/- appears to have been not paid as per the verification report. Though the appellant claims that he has paid the duty, but no evidence of the same has been provided. Moreover, the Range Superintendent has given a fair opportunity and there are no reason whatsoever to dis-believe its report and accept the submission of the appell....... + More

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• 2022 (6) TMI 976
  
  Invocation of Extended Period of Limitation - international organization or not - applicability of N/N. 108/95-CE dated 28.08.1905 - mistake, willful misstatement or suppression of material facts or any fraudulent activity or not - Department has opined that the Appellants are not eligible for the exemption as JBSE cannot be considered as an international organization within the scope of the Notification - HELD THAT:- Ld. Sr. Counsel has fairly submitted that they are not arguing the case on merits. However, they are disputing the invocation of extended period for issuance of the show cause notice. It is found that a certificate was given by M/s. MSEB on 23.10.2000 and the same was counter-signed by the Principal Secretary (Energy), Govt. of Maharashtra. The Appellants vide letter dated 14.02.2001 have informed the jurisdictional Asstt. C....... + More

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• 2022 (6) TMI 975
  
  CENVAT Credit - input services - Manpower Supply Agency Service - GTA Inward Freight Service - Security Agency Service - Pest Control Service - HELD THAT:- The same services in the appellant’s own case for the different period has been allowed by this tribunal in INTEGRA ENGINEERING INDIA LTD VERSUS C.C.E. & S.T. -VADODARA-II [2021 (10) TMI 1336 - CESTAT AHMEDABAD]. The appellant is entitled for the Cenvat Credit on the services in question following the decision of this tribunal. The demand in respect of services namely Manpower, Freight Security Service and Pest control service is not sustainable - appeal allowed - decided in favor of appellant.

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• 2022 (6) TMI 974
  
  CENVAT Credit - input services - Supply of Tangible Goods services - Hiring forklifts for use of handling the material within the factory - HELD THAT:- The contention of the revenue is not correct in as much as it contends that the Supply of Tangible Goods service is not falling under definition of Input service in terms of Rule 2(l) of Cenvat credit Rules, 2004. Though, it is agreed that it does not appear in the inclusion clause of definition however, the main clause of definition is very wide. There is no dispute that the Forklift which is taken on hire under Supply of Tangible Goods service are indeed used for handling all the material which is the part and parcel of process of manufacturing the final product within the factory. Therefore, the forklift which is taken on hire is directly used for the activity of manufacturing of final ....... + More

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• 2022 (6) TMI 912
  
  CENVAT Credit - availment of credit fraudulently without receipt of inputs - whether appellant M/s. Santram Metals & Alloys Pvt. Ltd. are eligible to Cenvat credit on the basis of documents which are claimed to have been received along with inputs invoices issued by the units located at Jammu? - HELD THAT:- The officers visited the appellant’s factory on the basis of information that the appellant availed the Cenvat credit on invoices, without actual receipt of the goods. However revenue did not find any shortage/excess of inputs or finished goods in factory of Appellant. Officers also seized records/ documents related to the receipt of the goods and availment of cenvat credit. The Revenue could not bring any evidence from the Appellant’s factory by which it can be shown that the goods covered under the invoices were not r....... + More

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• 2022 (6) TMI 911
  
  Invocation of extended period of limitation - non-inclusion of differential cost of Sponge Iron in the cost of MS Ingots consumed captively for manufacture of MS Round cleared on transaction value during the disputed period - applicability of Rule 8 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - violation of principles of natural justice - time limitation - HELD THAT:- The show cause notice demands major part of Central Excise duty liability for the period beyond five years from the date of the show cause notice and the Adjudicating authority has also confirmed the same, which has been further upheld by the Ld.Commissioner(Appeals). It is found that the show cause notice is issued on 31.10.2011 while the demands have been confirmed for the period from 01.04.2004 to 31.10.2006 - the provisions of Sect....... + More

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• 2022 (6) TMI 859
  
  CENVAT Credit - credit denied on the ground of nexus of input services with the manufacturing of the appellant final product - HELD THAT:- The fact is not under dispute that this case is the genesis of the audit objection raised and proceedings were initiated against appellant’s own unit and their other units in respect of same inputs services. As regard the other unit, the entire demand raised on the same input services have been dropped by the Learned Adjudicating Authority remaining by Tribunal CESTAT Mumbai. It is also submitted by the Learned Counsel that against the order of the Commissioner (Appeals) in the case of other unit department has accepted order with this status of the case in the present case also being involved same input services all the services are admissible input services and also following on various case la....... + More

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• 2022 (6) TMI 858
  
  CENVAT Credit - denial of Cenvat Credit on the ground that the appellant have taken the Cenvat Credit suo-moto as they have also filed the refund claim - time limitation - HELD THAT:- The Cenvat Credit was denied by both the lower Authorities on the ground that they have taken credit suo-moto. It is difficult to understand what is the meaning of suo-moto where the appellant have taken the credit first time at the time the refund stand rejected. The appellant had two option either to pursue the refund or to take the credit which is permissible as per Cenvat Credit Rules, 2004. Since the appellant’s claim stand rejected and on that submission their appeal also disposed of by this tribunal. According they have taken the Cenvat Credit after disposal of the appeal there is nothing survive in the department’s case. Time Limitation -....... + More

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• 2022 (6) TMI 818
  
  CENVAT Credit - input services - Air travels service - Authorized Service station - Clearing & Forwarding Agent Services - Custom House Agent Services - Commercial or Industrial Constructions Services - GTA outward Services - General Insurance Services - Vehicle Repair Services etc. - nexus of subject services with the manufacturing activity of the manufacturer - HELD THAT:- Almost all the services have been considered time and again by this tribunal for the manufacturing units and the credit was allowed. Air Travel Agent Service - Used in relation to the travel of the company personal for the marketing, meetings for business purposes - HELD THAT:- Reliance can be placed in the case of M/S XILINX INDIA TECHNOLOGY SERVICES PVT. LTD. VERSUS THE COMMISSIONER. C.C. E&ST, HYDERABAD-IV [2016 (7) TMI 598 - CESTAT HYDERABAD] - credit allo....... + More

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• 2022 (6) TMI 774
  
  Levy of penalty u/r 26 - Personal penalty for abatement in evasion of duty - evasions of huge amount of Central Excise Duty by fraudulent availment of Cenvat Credit - fake and forged central excise invoices - non-existent goods - main contention of the appellants were that no goods were handled by the Appellants - HELD THAT:- Rule 26 of the Central Excise Rules are applicable to any person who acquires possession of or in any way concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing or in any other manner deals with any excisable goods which he knows or has reason to believe are liable to confiscation. It is noticed that in the present matter Shreeji Aluminium have shown the sale of goods to M/s G.K. Founders Pvt. Ltd. without actual delivery of the goods, the transporter in his statement also admitte....... + More

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• 2022 (6) TMI 773
  
  Levy of penalty u/r 26 of Central Excise Rules - recovery of incriminating records relating to the period May, 2011 to September, 2012 to August, 2014 - receipt of certain input from other manufacturers without proper bills and /or without payment of duty - clearance of certain output /finished goods without payment of duty - HELD THAT:- The appellant have settled their dispute for the same period under the SVLDR Scheme, 2019. Further, for the same period, the appeal of the said supplier M/s Shree Balaji Furnaces Pvt. Ltd., this Tribunal had allowed their appeal holding that there is insufficient evidence with respect to the allegations. Accordingly, it is deemed fit and proper to allow this appeal and set aside the penalty under Rule 26 of the Central Excise Rules. Appeal allowed.

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• 2022 (6) TMI 707
  
  100% EOU - Demand of interest on duty paid on DTA clearances of warehoused goods - goods remained in warehouse for four years - period for which goods may remain in warehouse - what is relevant, intent to use the goods or actual use of goods? - HELD THAT:- There is no dispute that appellant is 100% EOU and the goods imported by them under exemption provided to 100% EOU whereby after warehousing the goods, the same were cleared after four years on payment of Customs duty as per Customs Warehouse provisions - By reading the provisions under Section 61 (1)(aa), it is clear that any goods intended to use by 100% EOU and the same were cleared after warehousing period of three years and in terms of sub-section (2)(i) the assessee was required to clear the goods after expiry of three years. In the present case, the assessee being 100% EOU, impor....... + More

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• 2022 (6) TMI 706
  
  Benefit of exemption - Bonafide belief - Manufacture of textile machineries - Applicability of N/N. 06/2002 dated 01.03.2002 - Relax Drum washer Machine - extended period of limitation - proviso to section 11A of the Central Excise Act, 1944 - HELD THAT:- As regard the merit of the case that whether the appellant is eligible for exemption Notification No 06/2006-CE or otherwise, the issue attained finality as per the tribunal’s order in the case of COMMISSIONER OF CENTRAL EXCISE & ST., SURAT AND OTHERS VERSUS M/S. BHAGYAREKHA ENGINEERS PVT. LIMITED AND OTHERS [2014 (8) TMI 778 - CESTAT AHMEDABAD] against the appellant - It was held in the said case that all the machines specified in each of the heading of List 6 or List 2 respectively of Notification No. 6/2002-CE and 6/2006-CE convey only those machine which carried out a speci....... + More

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• 2022 (6) TMI 705
  
  Valuation - inclusion of TCS collected from the buyer over and above the price of the goods, from the buyer of scrap, or not - the TCS amount be treated as amount of money value of additional consideration and Central Excise duty is required to be paid - HELD THAT:- From the plain reading of Section 206C of Income Tax Act,1962, it is clear that the amount collected as TCS has nothing to do with the price of the goods but it is a tax collected from the buyer of the scrap and the same is deposited in the income tax department, therefore, the amount collected as TCS is a tax and in terms of Section 4, the tax is not includable in the assessable value - it is clear that any additional amount if it is flowing from the buyer to the assesse directly or indirectly the same is includable in the assessable value meaning thereby any amount which is ....... + More

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• 2022 (6) TMI 704
  
  Entitlement to interest on the amount collected during investigation - amount was paid under protest - Section 35FF of the Central Excise Act - HELD THAT:- The appellant is entitled to interest from the date of deposit or date of encashment of the cheque, till the date of grant of refund - The appellant is entitled to interest on refund @ 12% p.a., as held by this Tribunal in the case of M/S. PARLE AGRO PVT. LTD. VERSUS COMMISSIONER, CENTRAL GOODS & SERVICE TAX, NOIDA (VICE-VERSA) [2021 (5) TMI 870 - CESTAT ALLAHABAD] following the ruling of the Apex Court in the case of SANDVIK ASIA LIMITED VERSUS COMMISSIONER OF INCOME-TAX AND OTHERS [2006 (1) TMI 55 - SUPREME COURT]. The Adjudicating Authority is directed to grant balance amount of interest @ 12% per annum within a period of 45 days from the date of receipt of a copy of this order - appeal allowed - decided in favor of appellant.

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• 2022 (6) TMI 703
  
  CENVAT Credit - input services - GTA services availed in respect of goods supplied by them from their premises to the buyers’ premises - goods sold on FOR basis - Circular No. 988/12/2014-CX dated 20th October, 2014 - HELD THAT:- The issue regarding the sale being FOR basis has been raised for the first time in Tribunal. In terms of the aforesaid Circular, the matter needs to be re-examined by the lower authorities and if the sales are on FOR basis, the benefit of Circular needs to be granted to the appellant by allowing the credit. The matter is remanded to the original authority to examine if the goods have been supplied on FOR basis. If it is found that the goods have been supplied on FOR basis, the credit has to be allowed to appellant - Appeal allowed by way of remand.

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• 2022 (6) TMI 702
  
  CENVAT credit - input services - outward transportation - place of removal - denial of cenvat credit on outward transportation only on the basis of Hon’ble Supreme Court judgement in the case of COMMISSIONER OF CENTRAL EXCISE SERVICE TAX VERSUS ULTRA TECH CEMENT LTD. [2018 (2) TMI 117 - SUPREME COURT], where it was held that Cenvat Credit on goods transport agency service availed for transport of goods from place of removal to buyer’s premises was not admissible to the respondent - HELD THAT:- Subsequent to this Apex Court judgement, this Tribunal considering the issue of Cenvat on outward transportation in the case of M/S SANGHI INDUSTRIES LTD. VERSUS C.C.E. KUTCH (GANDHIDHAM) [2019 (2) TMI 1488 - CESTAT AHMEDABAD] held that cenvat credit is admissible, relying on the Board Circular which was issued subsequent to the Hon&rsqu....... + More

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