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Sundaram Fasteners Ltd. Versus Commissioner of Central Excise, Madurai

2016 (6) TMI 399 - CESTAT CHENNAI

Ineligibility of cenvat credit - waiver of penalty - Held that:- As find that there is no suppression of facts as suppression is a finding which would presuppose non disclosure and there has been no withholding of information in the instant case.

A mere failure to disclose certain facts to the department would not result in willful suppression of facts as decided by the Honble Supreme Court on various occasions and in particular in the case of Pahwa Chemicals Pvt. Ltd. Vs- CCE (2005 .....

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s raised a specific plea that the Audit parties have visited their unit several times and the Revenue is fully aware of their activities. This fact has not been countered by the Revenue stating that the appellant's record were not inspected and that Audits were not conducted. I find that all the judgements relied upon by the Revenue are inapplicable as in the instant case the availment of cenvat credit was on account of misinterpretation of rules by the appellant and the Revenue had conducted Au .....

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taken up together for disposal. Appeal No.E/41438/2015 2. M/s.Sundram Fasteners Ltd., appellants herein are engaged in the manufacture of Bolts, Nuts & Screws and they are registered with Central Excise and also with Service Tax. The appellants availed credit for excise duty on inputs and capital goods and service tax paid on the input services. In the course of audit, it was noticed that appellants have availed credit for service tax paid in relation to Rent-a-cab service, outward freight s .....

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ce and hospital service as ineligible totalling to ₹ 80,120/-. Interest was demanded and penalty was imposed under Section 11AC of the Central Excise Act read with Rule 15 (2) of CCR. The entire demand amount and interest stands appropriated in the OIO. On appeal, the learned Commissioner (Appeals) upheld the OIO and rejected the appeal. Hence the present appeal. Appeal No.E/41439/2015 3. In this appeal also, the issue remains the same. However, the disputed services are (i) construction s .....

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s appropriated in the OIO. On appeal, the learned Commissioner (Appeals) upheld the OIO and rejected the appeal. Hence this appeal before Tribunal. 4. Ld. counsel appearing on behalf of appellant-assessee Shri M. Kannan, Advocate drew the attention of the Bench to para 13.7 of the OIO No.049-14 dt. 31.12.2014 and para 11.5 of OIO No.050-14 dt. 30.12.2014 wherein the learned adjudicating authority had mentioned that appellant had availed the cenvat credit wrongly by misinterpretation of the rules .....

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nd are only pleading for waiver of penalty imposed. In support of his submissions, he relied on the following citations :- (i) Commissioner Vs Dynamic Industries Ltd. - 2014 (307) ELT 15 (Guj.) (ii) Nectar Lifesciences Ltd. Vs CCE Chandigarh-2013 (32) STR 659 (Tri.-Del.) (iii) CCE Aurangabad Vs Padmashri Dr. V.V. Patil SSK Ltd.- 2015 (323) ELT 577 (Tri.-Mumbai) 5. Revenue is being represented by Shri P.Anbuchelvan, Superintendent (A.R). The Ld. A.R drew my attention to definition of "input .....

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following decisions :- (1) Mahindra Sona Ltd. Vs CCE Nasik-2016-TIOL-1174-CESTAT-MUM. (2) AFT Laboratories Pvt. Ltd. Vs CCE & ST Hyderabad-2016 (42) STR 720 (Tri.-Bang.) (3) Final Order No.41510-41511/2015 dt.11.11.2015 Sundaram Fasteners Ltd. Vs CCE Chennai-II- (In Appeal Nos.E/41230 & 41231/2014) He further submits that the Commissioner (Appeals) has rightly rejected the appeals filed by the appellant-assessee and prays for rejection of their appeals. 6. Heard both sided and perused t .....

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