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M/s Diamond Cements Versus CCE, Bhopal

2016 (11) TMI 859 - CESTAT NEW DELHI

CENVAT credit - non-registration of supplier at the time of issue of invoices - whether the availment of Cenvat credit by the appellant on the basis of supplementary invoices issued by the service provider, justified? - Held that: - Cenvat credits stand allowed by the Tribunal in the case laws cited by the appellant under identical circumstances. In the case of Secure Meters Ltd. Vs. CCE [2010 (1) TMI 284 - CESTAT, NEW DELHI] which is on identical facts to the one in present appeals Tribunal has .....

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7-53878/2016 - Dated:- 26-9-2016 - Mr. V. Padmanabhan, Member (Technical) Ms. Sukriti Das, Advocate for the appellant Shri M.R. Sharma, A.R. for the respondent ORDER Per V. Padmanabhan The two appeals deal with identical facts for the same assessee for different periods and hence are decided in this order. 2. The appellant is engaged in the manufacture of cement falling under Chapter 25 of the Central Excise Tariff Act. They availed Cenvat credit of inputs as well as input services. The present .....

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yment of service tax. Subsequently, they registered themselves for the payment of service tax and issued supplementary invoices only for the service tax element. These service tax amounts were paid by the appellant to the service provider and subsequently availed Cenvat credit of the same. 3. Revenue took objection to this by taking a view that the service provider was not registered for payment of service tax at the time of rendering the service and was raising the invoice for the consideration .....

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ause Notices were issued and were adjudicated under separate orders in which the Cenvat credit amounts were disallowed and demanded. When the issue was challenged before the Commissioner (Appeals), through separate orders both dated 3rd June 2010, he upheld the orders of the original authority and disallowed the Cenvat credits to the extent of ₹ 11,24,127/- and ₹ 7,04,314/- with equal amount of penalty and payment of interest. Both the orders are challenged before the Tribunal mainly .....

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Further, since there is no record of any proceedings initiated by the Revenue against service provider in which there are allegations of suppression against them, there is no ground to deny the Cenvat credit availed availed on the basis of the supplementary invoices. They have also cited the following case laws in their support: (a) Secure Meters Ltd. Vs. CCE 2010 (18) STR 490 (Tri.-Del.). (b) Delphi Automotive Systems Pvt. Ltd. Vs. CCE 2013-TIOL-1793-CESTAT-DEL. 4. I have heard ld. Advocate Ms .....

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have also been raised well after 14 days limit laid down by Rule 4A of Service Tax Rules, 1994. 6. It is not disputed that the service provider has raised the invoice for recovery of service tax. There is also no dispute that these service tax amounts which are relatable to the service rendered by service provider to the appellant. Based on such supplementary invoices the Cenvat credit has been availed by the appellant on cargo handling services which have been used by the appellant. The main l .....

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