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C.C.E. Indore Versus M/s. Crompton Greaves Ltd. And Vice-Versa

Invokation of extended period of limitation - Cenvat credit to recipient of service - service tax paid to the tour operator for arranging transport facility for travelling of the employees from residence to factory and vice-versa - non-disclosure of credit particulars with regard to the disputed service in ER-1 returns - Held that:- the issue is no more res integra in view of various judgement. Since the issue arising out of the present dispute is no more open for any debate, we are of the consi .....

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dent/assessee is not in conformity with Section 35B of Central Excise Act, 1944 in-as-much-as the Commissioner (Appeals) vide impugned order has allowed the appeal with consequential relief. Since the respondent/assessee is not aggrieved by the impugned order, the appeal filed by it is not maintainable. Therefore, the appeal filed by the respondent/assessee is dismissed. - Appeals disposed of - Appeal No. E/758/2008-EX[DB], Appeal No. E/985/2008-EX[DB] - Final Order Nos. 52539 & 52540/2016 - Dat .....

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our of Respondent-assessee on the ground of limitation is not proper in-as-much-as the respondent had not disclosed the credit particulars with regard to the disputed service in the ER-1 returns and the Department became aware of such facts during the course of audit. Thus, the contention of the Revenue is that the Respondent-assessee has suppressed the fact with intent to avail wrong CENVAT credit, for which proceedings initiated for recovery of wrongly availed CENVAT credit by invoking the ext .....

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