9911796707
TMI Blog2014 (12) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Appeal No. 170(OPD)CE/JPR-II/2013 dated 30.10.2013. The Commissioner (Appeals) has rejected the appeal filed by the appellants and upheld the Order-in-Original No. 21/CE/JP-II/2012 dated 27.2.2012. The adjudicating authority has disallowed the inadmissible Cenvat credit of Rs. 42,28,588/- and Rs. 6930/- under Rule 14 of Cenvat Credit Rules, 203 read with Section 11A of Central Excise Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was noticed that they had taken Cenvat credit of service tax paid through their Cenvat credit account on inputs services, namely, Goods Transport Agency services and Business Auxiliary Services received by them under reverse charge mechanism, which appeared to be not permitted under the Cenvat Credit Rules. They had also taken credit on the basis of invoices which were not in their own name but w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cy services and Rs. 3,95,569/- on Business Auxiliary Services, both under reverse charge mechanism. The adjudicating authority had disallowed the credit on the ground that under the Cenvat Credit Rules, it was not permitted to utilize Cenvat credit account for payment of service tax on Goods Transport Agency services and Business Auxiliary Services and it should have been paid in cash; therefore t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice was comprehensively examined in a later case by the division bench of the Hon'ble Tribunal in the case of ITC Vs. CCE Guntur [ 2011 (23) STR 41 (T)]. The Hon'ble Tribunal observed that with effect from 19.4.2006 when the explanation under Rule 2(p) of Cenvat Credit Rule was deleted only the services actually provided by an assessee could be treated as output services and not the services recei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missible Cenvat credit taken by the assessee amounting to Rs. 42,35,518/- has already been reversed. However, interest amounting to Rs. 7,74,000/- has not been paid till date. It is required that amount of interest involved up to the date of order amounting to Rs. 7,74,000/- should be paid as pre-deposit to avail the right of appeal. On making pre-deposit of interest amount, remaining amount of pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
