Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 720 - CESTAT NEW DELHICENVAT credit - Manufacture of cement - The appellant is availing credit of the taxes paid on the coal as also on various services utilized by them for bringing the coal in their factory - Held that: - I find that admittedly the service tax stand paid by the washery on the full valued coal received by them. The appellant has taken the credit of the service tax paid by the washery. It is well settled law that the amounts cannot be challenged at the service recipient end and whatever tax has been paid by the service provider, would be available as credit to the service recipient - Otherwise also I find that an identical issue was considered by the Tribunal in the case of M/s Real Ispat & Power Ltd. vs. CCE, Raipur [2016 (4) TMI 327 - CESTAT NEW DELHI], the entire credit was held as admissible, irrespective of the wastage having occurred at the end of the coal washery. Further Tribunal in the case of Seven Star Steels Ltd. vs. CCE, CUS & ST, BBSR - II [2013 (5) TMI 119 - CESTAT KOLKATA] has held that the fact of loss of Iron Ore during the process of screening, when screening process is a part of the manufacturing process, cannot result in denial of part amount of Cenvat credit. The appellants have also contended that the washing process can be undertaken by them in their own factory, in which case the entire credit would be available to them. As such, I find no justifiable reasons to deny a part of the credit, as has been done by the Adjudicating Authority. Appeal allowed - decided in favor of appellant-assessee.
|