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M/s. Sangam India Ltd. Versus CCE & ST, Jaipur-II

2016 (7) TMI 1034 - CESTAT NEW DELHI

Cenvat credit - input services where service tax was paid under reverse charge - Goods Transport Services (GTA) and Business Auxiliary Services (BAS) - service tax liabilities on these two services have been discharged by them by debiting the cenvat credit account and not by cash - Another dispute relating is to credit taken on the basis of two invoices on “input services” and “capital goods” which were also denied on the ground that the invoices are not in the appellants name but in the name o .....

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bonafide mistake and also on the fact that the sister unit did not avail any credit on the said invoices. - no justification for imposing equal penalty with reference to such reversals. - Decided in favor of assessee. - Excise Appeal No.51285/2014-EX(SM) - Final Order No.52426/2016 - Dated:- 5-7-2016 - SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) Rep. by Ms.Rinki Arora, Advocate for the appellant. Rep. by Shri S. Nunthuk, AR for the respondent. ORDER Per B. Ravichandran: The appeal is against th .....

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Services (BAS). On both these services, the appellants were liable to pay service tax on reverse charge basis though they were recipient of service. The point of dispute is that these service tax liabilities have been discharged by them by debiting the cenvat credit account and not by cash. Another dispute relating is to credit taken on the basis of two invoices on input services and capital goods (Rs.1,27,823/- and ₹ 6,930/-), which were also denied on the ground that the invoices are no .....

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ior to 1.3.2008 i.e. prior to amendment of Rule 2(p) of Cenvat Credit Rules, 2004. She relied on the various decided cases of the Tribunal and High Courts to submit that the service tax liability discharged by using cenvat account is correct and proper. Regarding the credit on invoices, not in the appellants name, ld. Counsel submitted that they have reversed the amounts in March, 2008 itself. No credit was taken by the sister unit. The credit taken by the appellant on these two invoices is a b .....

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nt and thereafter, the eligibility of such amount taken as credit by them. The admitted facts are that the appellants are liable to pay service tax on GTA and BAS on reverse charge basis. For paying such tax liability, they have utilized credit available in their cenvat account. I find such utilization has been held to be legal by the Tribunal in Pragti Paper Ltd. Final Order No.ST/391/ dated 11.02.2011. In the said order, the Tribunal s decision in the case of ITC Ltd. - 2011 (23) STR 41 (Tribu .....

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