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2016 (3) TMI 805 - CESTAT MUMBAI

2016 (3) TMI 805 - CESTAT MUMBAI - TMI - Eligibility of CENVAT CREDIT - whether the courier bill of entry is a proper document for availing Cenvat Credit under the CENVAT Credit Rules, 2004? - whether the entire demand is time barred or not? - Held that:- Since these appellants have been disclosing in their regular return filed by them that they have been availing Cenvat Credit on courier bill of entry and the department has also conducted the audit from time to time of the records of the appell .....

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f entry as relying on Tecumseh Products India P. Ltd. [2007 (3) TMI 170 - CESTAT, BANGALORE] and Controls & Drives Coimbatore P. Ltd. [2007 (11) TMI 57 - CESTAT CHENNAI] as per the Bill of Entry Regulation, 1976, courier bill of entry is a valid document for clearance of any imported goods and this is so provided as per Regulation 5(3) proviso of Courier Imports and Exports Clearance Regulation 1988. - Decided in favour of assessee - Appeal No. E/952/10 - Mum - Dated:- 5-2-2016 - S S Garg, Membe .....

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ct, 1985. They are availing Cenvat Credit of duty as per CENVAT Credit Rules, 2004. A show-cause notice dated 07.04.2008 was issued to the appellant to show-cause why Cenvat Credit of ₹ 3,68,744/- be not demanded and recovered under the provisions of Rule 12 & 14 of CENVAT Credit Rules, 2004 read with Section 11A of the Act and consequently to demand interest and penalty on the appellant and its managing director. The appellant denied the allegations in the show-cause notice by filing .....

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of duty on inputs and its use by the appellant. He also submitted that on technical grounds Cenvat Credit should not be denied as it a beneficial provision. He also submitted that as per Rule 9(1) of CENVAT Credit Rules, courier bill of entry is also a bill of entry as there is no mention in Rule 9(1) that the courier bill of entry is not a proper document. As the courier bill of entry also contains of the details of duty and service tax payable, description of goods or taxable service, assessa .....

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ppellant has always been disclosing to the department that they have been availing Cenvat Credit on courier bill of entry but no objection was raised by the respondent and therefore extended period of limitation cannot be invoked by the respondent. 4. On the other hand, ld. AR reiterates the findings of the lower authorities and has submitted that as per the various circulars issued by the CBEC from time to time, courier bill of entry is not a proper document for taking credit. In support of it .....

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