Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 1423 - CESTAT CHENNAICENVAT Credit - non-submission of documents - penalties - Held that:- In the statement of facts, against the total amount of CENVAT Credit denied of ₹ 1,75,010/-, this Bench had allowed the Credit to an extent of ₹ 64,051/- and as per the appellant’s own pleading, the remand Order was specifically for verification of the invoices which amounted to ₹ 68,879/-. There being no further appeal against the Order of this Bench, the same is final and hence, the scope of the de novo proceedings as also the present Order can only be ₹ 68,879/- pertaining to the 122 invoices. The assessee through its Authorized Representative has made a submission before the adjudicating authority in the de novo proceedings that they were not able to furnish/submit the 122 invoices as directed by the Tribunal based on which the adjudicating authority has confirmed the recovery of input service tax Credit to the above extent - there are no valid reason to interfere with the findings arrived at by the first appellate authority who has concurred with the findings of the adjudicating authority in the de novo adjudication. Penalties - Held that:- The list of invoices included the service tax Credit availed against payments made to various service providers which came to be denied because of the reason that the appellant could not produce the original documents during the de novo proceedings, which, as pleaded by the Ld. Consultant, were misplaced/could not be traced, for which reason no motive as to suppression of facts, fraud, etc. could be attributed - penalty set aside. Appeal allowed in part.
|