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M/s Gupta Soaps Versus Commissioner of Central Excise, Mumbai-I

2015 (11) TMI 248 - CESTAT MUMBAI

Denial of CENVAT Credit - appellant had availed Cenvat credit on invalid documents - Held that:- Adjudicating Authority has come to a conclusion that extended period can be invoked by observing that the appellant had not informed the department of availment of Cenvat credit despite being in knowledge that they are not eligible for availment of such Cenvat credit. I find that the Adjudicating Authority's findings are misdirected on the limitation issue, inasmuch the Cenvat credit was availed duri .....

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lly explained the reasons of their availment of Cenvat credit. There was no further correspondence between the assessee and the department on this, and directly a show-cause notice was issued by invoking the extended period. - invocation of the extended period in these circumstances, is incorrect as I find that covering letter vide which monthly returns were filed with the authorities indicated copies of RG23A part I and II as enclosures. In my view, in the facts of this case, the invocation of .....

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ty of Cenvat credit of the central Excise duty paid on inputs, and input services received for manufacturing of final products for Wipro which is cleared on payment of appropriate excise duty. During the audit, it was noticed that appellant had availed Cenvat credit on invalid documents inasmuch as the Cenvat credit was availed on invoices raised by Wipro as input service distributor. The Adjudicating Authority after following the due process of law confirmed the demands raised with interest and .....

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look into as to which Cenvat credit has been passed on by the input service distributor. It is his submission that having received the invoices which indicated receipt of service by Wipro and service tax being discharged, they should not be denied the benefit of Cenvat Credit. It is further submission that the entire demand is time barred inasmuch as Cenvat Credit was availed during the period March 2005 to November 2005 and regular returns were filed with the department while the show-cause not .....

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appellant. He would submit that division bench of the Tribunal in Sunbell Alloys co. of India Ltd. 2014 (34) STR 597 has held that credit can be availed by job worker against invoice issue by input service distributor only if there is nexus. It was also submitted by him that extended period is invocable in this case, as has been held by the Tribunal in Sunbell Alloys Co. of India Ltd. (supra). 5. Considered the submissions made by both sides and perused the records. 6. On perusal of the record, .....

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