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2022 (4) TMI 1205 - AT - Central ExciseCENVAT Credit - credit availed by the appellants on the basis of the invoices issued prior to 01.09.2014 - HELD THAT:- CESTAT in the cases of M/S. UMESH ENGINEERING WORKS VERSUS COMMISSIONER OF CENTRAL TAX, BENGALURU WEST [2019 (1) TMI 1158 - CESTAT BANGALORE], SARDA ENERGY AND MINERALS LTD VERSUS C.C.E. & S.T. -RAIPUR [2019 (4) TMI 473 - CESTAT NEW DELHI], M/S. SURYADEV ALLOYS AND POWER PVT. LTD. VERSUS COMMISSIONER OF GST & CENTRAL EXCISE CHENNAI OUTER [2018 (11) TMI 1019 - CESTAT CHENNAI], the facts of which are identical to the instant case, has held that credit is admissible. Commissioner (Appeals) also does not dispute the same; instead of allowing the credit he remands the case following BHARAT ALUMINIUM COMPANY LIMITED VERSUS JOINT COMMISSIONER OF CENTRAL TAX, GOODS & SERVICE TAX [2019 (7) TMI 1084 - CESTAT NEW DELHI]. Extended period of limitation - HELD THAT:- The show cause notice was issued on 04.10.2018 covering the period from July 2014 to February 2017; the issue has been in the knowledge of the Department in view of audit and other verifications conducted. There is no scope for invoking extended period. It is further found that it was not discussed or controverted at the Original Authority level. Though the Appellate Authority has discussed the issue on merits and held that credit is admissible. He remanded the matter to the lower authority for verification of documents. He has not given any specific direction on the other issues - the lower authority should allow the credit after verifying the documents, without going in to merits of the issue. Appeal allowed by way of remand.
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