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2019 (7) TMI 903 - AT - Central ExciseCENVAT Credit - input - High Speed Diesel (HSD) - period October 2011 to March 2015 - input services - garden maintenance service - HELD THAT:- As per the definition of input, the credit on HSD is not eligible. It is brought out from the records that the appellant has availed credit only on two invoices. When they have purchased huge quantities of HSD and have availed credit only on two invoices, it can be presumed that the said availment of credit to be an inadvertent error - Credit not allowed - however, the penalty imposed is unwarranted and requires to be set aside. CENVAT credit - garden maintenance service - HELD THAT:- The Hon'ble High Court in the case of RANE TRW STEERING SYSTEM LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE AND CENTRAL TAX, CHENNAI OUTER COMMISSIONERATE [2018 (2) TMI 1745 - MADRAS HIGH COURT], which is a group company of the appellant, has held that the said credit is eligible - the disallowance of credit is unjustified and requires to be set aside. Appeal allowed in part.
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