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2018 (10) TMI 827 - AT - Central ExciseCENVAT Credit - common inputs/input services, used for manufacture of exempted products and dutiable products - non-maintenance of separate records - credit on certain inputs services also denied - vehicles as well as insurance for money- in-transit. Held that:- It is indeed correct to say that the show-cause notice is silent as to what are the inputs and input services on which the appellants have availed credit for production of Bagasse, Press Mud and Electricity. It is vaguely stated that the appellants have availed credit on inputs and input services for production of Bagasse, Press Mud and Electricity. In the annexure to the show-cause notice also, there is no specific figure shown regarding credit availed separately on inputs and input services. The demand prior to 01.03.2015 has been dropped by the adjudicating authority observing that the requirement to maintain separate accounts would be applicable only to exempted goods prior to such date. That an amendment was brought forth with effect from 01.03.2015, wherein even if there is production of non-excisable goods, the assessee is required to maintain separate accounts - Therefore, after 01.03.2015, the adjudicating authority has confirmed the demand. It is found that since there is no credit availed on inputs or input services for products of Bagasse, Press Mud or Electricity even after 01.03.2015, the demand cannot sustain. Credit disallowed on input services relating to insurance on motor vehicles as well as insurance for transit-in-money - Held that:- The period involved being prior to 04.04.2011 - the credit is eligible as these services fall within the category of activities relating to business of manufacture. Appeal allowed - decided in favor of appellant.
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