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M/s Dhampur Sugar Mills Ltd. Versus CCE Meerut-II (Vice-Versa)

2016 (9) TMI 681 - CESTAT ALLAHABAD

Cenvat Credit - input services - motor vehicle insurance, staff insurance policy, et cetera - documents relating to the services availed at other offices and invoices is in the name of the said offices - Held that:- in respect of services received at Dhampur unit but invoice raised on corporate office, Delhi, these are fully allowable as there is on procedural lapse in taking registration as ISD after some delay. - So far input services have been received at other units and the invoices are .....

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Choudhary, Member (Judicial) Sh. A. K. Goswami, Addl. Commr. (A.R.) for the Department/Revenue Sh. Aloak Aroaa, Advocate, for the Assessee ORDER The assessee and the revenue are in appeal against the common Order-in-appeal No.93-94/CE/Meerut-II/2010 pass by Commissioner (Appeals) of customers and Central Excise, Meerut-II. 2.1 The brief facts are that the appellant company is manufacturer of sugar, molasses and chemicals, Show cause notices were issued pursuant to scrutiny of ER-I Returns and c .....

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ting to the services availed at Delhi, Bareli and Ghaziabad offices and invoices is in the name of the said offices. Vide order in original s part of Cenvat credit was allowed, and part was disallowed along with interest and further penalty of ₹ 10,000/- was imposed under Rule 15 CCR 2004 in each case. 2.2 Being aggrieved the appellant preferred appeals before Commissioner (Appeals) who vide the impugned order, was pleased to allow Cenvat credit in part relating to services received at Dha .....

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Offices Bill on other offices, Received at other offices 04/6 to 09/06 28,46,617/- Allowed 30,234/- 96,492 -30,434 23,55,252 3,62,072 24,753 66,258 11/06 to 03/07 17,60,422/- Allowed 37,065/- 37,150/ -37,065/ 15,26,474 1,91,400 5,394/- Dis. 85/ The ld. Counsel urges in respect of services received at Dhampur Unit and the invoices are also raised on the Dhampur Unit. So far the Cenvat credit in respect of motor vehicles insurance is concerned, he takes me through the Voucher at page 110 of the pa .....

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i office is also unwarranted and the credit disallowed is bad was accordingly he prays that the disallowance so sustained is fit to be allowed. 2.4 So far the disallowance of ₹ 23,55,252/- and ₹ 15,26,474/- in respect of services received Dhampur Unit, but invoice raised on corporate office at Delhi, he state that there is no dispute as to the receipt of the services in the factory and their utilization in the manufacture of excisable output and as such for the sake of invoice being .....

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ies on the ruling of the Division Bench of this Tribunal in the case of Shriram Pistons & rings Ltd. Vs. Commr. of Central Excise, Ghaziabad: 20012 (281) ELT 90 (Tri.-De.) wherein under the fact that credit was availed on the basis of letters written by head office, distributing the credit, the services had been received in the manufacturing unit but the service provider issued the invoices addressed to the head office, the head office had taken credit and thereafter, passed on the same to i .....

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oms & C. Excise, Jaipur II : 2013 (291) ELT 464 (Tri.Del.), wherein, the input services on the invoices in the name of office, which distributed credit of service tax paid thereon without registration as service distributor, it was held denial of Cenvat credit only because invoices had name of head office, defeated object of avoiding cascading effect and also this was at initial stage of implementation of law regarding distribution of credit, when difficulties were being experienced because .....

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under the fact that use of input services in providing output service was not disputed, following the rulings of this Tribunal in the Commissioner Vs. DNH Spinners : 2009 ()16 S.T.R. 418 (Tri.-Ahmd.) and Modern Petrofils Vs. Commr. of Central Excise, Vadodara : 2010 (20) S.T.R. 627 (Tri.-Ahmd.) it was held that substantive benefit is not deniable on procedural grounds. It is further urged that the corporate office or the head office looks after the business needs of the manufacturing units. Acco .....

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the credit may be allowed in the hands of the Dhampur Unit, as the situation is revenue neutral. 3. The ld.A.R. for Revenue, supports the order-in-appeal to the extent, Cenvat credit have been disallowed and penalty confirmed. However so far appeals of the Revenue are concerned against portial relief granted by Commissioner (appeals) he states that the amount in dispute being less than 10 lakhs revenue is likely to file application for the withdrawal of the Appeals. Such applications have been .....

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