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2016 (6) TMI 199 - CESTAT CHENNAI

2016 (6) TMI 199 - CESTAT CHENNAI - TMI - Admissibility of Cenvat credit - service tax paid on the taxable service used for procurement of plant but not for installation - Held that:- services were so integrally connected with the plant and commissioning thereof erecting at the site, that cannot be ruled out. Services were utilised for erection and commissioning of the plant. The indispensable nature of the services is appreciable from the description provided in the SCN itself. That cannot be r .....

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gets the benefit of the Apex Court judgement in the case of Uniworth Textiles Ltd. Vs CCE Raipur [2013 (1) TMI 616 - SUPREME COURT]. As a result, both on merit as well as on limitation, appellant succeeds. - Imposition of penalty - Held that:- appellant says that tax element has been paid and he will instruct his client to discharge the interest element, if any, on the service tax demand of ₹ 4,94,400/-. Upon compliance of interest payment within a month of receipt of this order, ther .....

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installation and erection of the plant. He brings out that even reading of the description given by the adjudicating authority specifically reveals that without those services, the installation and erection of the plant is impracticable. 2. Added to the above, the submission of the learned counsel is that SCN issued on 3.10.2012 pertains to the period June 2007 to March 2010 and it does not make any allegation of suppression or fraud committed by appellant against Revenue to do evasion. In the .....

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nvat credit claimed in respect of the service tax paid on the taxable service shall not be admissible to the appellant since used for procurement of plant but not used for installation. 5. So far as the limitation is concerned, it is the submission of Revenue that appellant did not disclose its bona fide showing the services if any used for erection and commissioning the plant. There was suppression of fact to make undue claim of cenvat credit. 6. Heard both sides and perused the record. 7. Bare .....

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