Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 1317 - CESTAT KOLKATACENVAT credit - input services - mounting activities on the vehicles at the premises of M/s.Tata Motors Ltd. - Held that: - The erection and commissioning of the machine is different from the mounting activities of body for motor vehicles. The agreement between the parties to engage the assessee for mounting activities is at the convenience of M/s.Tata Motors Ltd., which cannot be the basis for admissibility of the Cenvat Credit ignoring the provisions of Cenvat Credit Rules, 2004 - the mounting activities at the premises of M/s.Tata Motors Ltd., has no relation with the process of manufacture of the finished products of the assessee. Hence, the assessee is not eligible to avail credit on the input service. Extended period of limitation - Penalty - Held that: - the demand of Cenvat Credit for the extended period of limitation cannot be sustained - As the issue involved in this case is interpretation of the provisions of the Rules, imposition of penalty is not justified. Appeal allowed - decided partly in favor of Revenue.
|