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M/s Hindustan Zinc Ltd. Versus CE & ST, Udaipur

2016 (8) TMI 617 - CESTAT NEW DELHI

Invokation of extended period of limitation - Cenvat credit - Service tax paid for repair and maintenance of tailing dam road at the mines area - appellant have created tailing dam facility for proper disposal of hazardous waste known as “Tailing” - Held that:- the credit availed by the appellants were recorded in their accounts and are reflected in their statutory returns. This particular credit not separately shown in their returns could not be the reason for invoking suppression as there is n .....

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s and willful mis-statement with an intend to evade payment of duty is not sustainable. - Decided in favour of assessee - Excise Appeal No.E/50460/2016-EX(SM) - Final Order No.52237/2016 - Dated:- 27-6-2016 - Shri B. Ravichandran, Member (Technical) Rep. by Shri Shashwat, Advocate for the appellant. Rep. by Shri Dharam Singh, AR for the respondent. ORDER The appellants are aggrieved by the denial of cenvat credit of ₹ 31,889/- availed towards service tax paid for repair and maintenance of .....

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he premises where concentration of the ore is done. In order to have smooth and proper transportation of the waste to the tailing dam, the connecting road was repaired by the appellant in their own expense. The service tax paid on such repair was availed as credit. This was objected to by the Revenue on the ground that the said activity has no nexus to the taxable activity of manufacture undertaken by the appellant. The Original Authority denied the credit, which was upheld by the impugned order .....

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vailed is on the bonafide belief that the same is eligible in terms of the nature of work involved. In such a situation, there could be no case of suppression, fraud, etc. 4. Ld. AR supporting the findings of the lower authorities stated that the tail dam road is a public road not under control and maintenance for the said purpose by the appellant. Regarding time bar, he submitted that irregular credit was noticed only during audit and hence, the extended period was rightly invoked. 5. Heard bot .....

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