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M/s Hindalco Industries Ltd. Versus Commissioner of Central Excise And Service Tax, Ranchi

2016 (4) TMI 450 - CESTAT KOLKATA

Admissibility of Cenvat Credit - on the basis of invoices issued by M/s.ABMCPL to the appellant - where quantum of Service tax paid is determined as per the performance of each company of the appellant and not based on value of services provided - period involved is from April 2007 to September 2011 during which six periodical show cause notices were issued - Held that:- Prima facie Service tax credit of actual Service tax paid by the service provider is only admissible under CCR.

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-2016 - D. M. Misra, Member (J) And H. K. Thakur, Member (T) For the Appellant : Shri Depro Sen, Adv For the Respondent : Shri S S Chattopadhyay, Supdt (AR) ORDER Per Shri H K Thakur The present stay application has been moved by appellant M/s.Hindalco Industries Ltd., Chota Muri, Ranchi with respect to Order-in-Original No.11-16/MP/Commr./2013 dated 19.03.2013 under which a demand of ₹ 1,40,70,374/-, has been confirmed along with interest, and equivalent penalty has also been imposed agai .....

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dated 21.11.2014 has granted complete waiver of the confirmed dues and penalties. That it is not denied by the Revenue that the said Business Support Services are not received by the appellant. That Service tax credit cannot be denied on the ground that quantum of services is unknown. That the issue of taxability of services cannot be determined at the end of service received in view of the following case laws:- (i) CCE vs. Sarvesh Refractories - [2002 (139) ELT 431 - Affirmed By Supreme Court .....

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4 was passed with respect to appellant's Howrah unit. Learned AR made the Bench go through paras - 69, 70 & 71 of the Order-in-Original No.11-16/MP/Commr./2013 dated 19.03.2013 to argue that Service tax indicated in invoices has been arrived at by M/s.ABMCPL on the basis of certain ratios which are further based on the performance of each member company as per the consolidated & audited accounts of previous year of the appellant. That only actual credit of Service tax w.r.t. services .....

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