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2015 (11) TMI 209 - CESTAT BANGALORE

2015 (11) TMI 209 - CESTAT BANGALORE - 2016 (42) S.T.R. 724 (Tri. - Bang.) - Benefit of CENVAT credit - Credit availed on the basis of debit notes - Non production of valid documents - Invocation of extended period of limitation - Held that:- Appellants were directed by the audit team to produce the relevant invoices before the range authorities, which action gets completed by April 2006. In spite of that, show-cause notice stands issued after a gap of around 4 years, that too without making any .....

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nvoices, cannot be adopted by the Revenue as an excuse to deny the credit, especially in the absence of any allegation, much less with any allegation to the effect that service tax does not stand paid by the service provider and service does not stand received by the appellant. As such, I find no reasons to deny the credit to the appellant. - There is no justification for the Revenue to take a period of 4 years to issue the show-cause notice that too without verification of the documents sub .....

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see. - E/2911/2012-SM - Final Order No. 21521 / 2015 - Dated:- 8-7-2015 - Smt. Archana Wadhwa, Judicial Member For the Petitioner : Shri T.V. Ajayan, Advocate, Ravi Shankar & Chander Kumar, Advocates For the Respondent : Shri S.K. Singh, Commissioner(AR) ORDER Per : ARCHANA WADHWA The appellant is engaged in the manufacture of piston and piston rings classifiable under Chapter 84 of the Central Excise Tariff Act. They were availing the benefit of CENVAT credit of the duty paid on the inputs .....

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summoned by the jurisdictional Central Excise authorities for production of all the invoices in April 2006. The appellants accordingly produced all the invoices before the Range Superintendent on 17th and 19th April 2006. 3. Subsequently the appellants were issued a show-cause notice dt. 22/03/2010 alleging that the credit was actually availed by the appellant in May 2005 without producing the valid documents and as such the same is recoverable from them. The said proposal was made on the basis .....

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mount of penalty. On an appeal against the said order, the Commissioner(Appeals) upheld the same by observing that the invoices were lacking in certain particulars like service tax registration and serial number of the same. In such a scenario, he held that the credit availed by the appellant was not correct. He also observed that in any case appellant had not produced the invoices for the credit to the extent of ₹ 32,370/-. Accordingly he rejected the appeal. 5. Learned advocate appearing .....

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rvice recipient are falling within the jurisdiction of the same range and in the absence of any allegation that the service provider has not paid the service tax or the service recipient has not received the said services, the denial of the credit on hyper technical ground of non-mention of registration number is not justified. He submits that the services involved are management consultancy service as also commission agency service which have been held by catena of judgments, to be CENVATable i .....

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the Revenue draws my attention to the discrepancies pointed out by the Commissioner(Appeals) in the invoices and submits that the said deficiencies makes the invoices as ineligible document for the purpose of availment of credit. As regards limitation, he reiterates the findings of the authorities below. 7. After carefully considering the submissions made by both the sides as also by going through the impugned orders, I find favours that the appellant s submissions on merits as also on limitatio .....

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