Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s. Devashree Ispat Pvt. Ltd. Versus CC, CE&ST, Hyderabad-III

2016 (1) TMI 1180 - CESTAT HYDERABAD

CENVAT credit - structural items treating them as capital goods - Held that: - it is seen that department has not issued any show-cause notice proposing to deny the credit taken on MS items. The appellants reversed the credit pursuant to a letter iss .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

explaining the use of MS items. The adjudicating authority is seen to have passed the order-in-original that credit is not admissible basing on available records. In such a situation, I am of the view that it is a fit case for remand. The appellant .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

, C.S., Member(Judicial) Shri P. Dwarakanath, Consultant for the appellant. Shri TJS Prabhakaran, Authorised Representative for the respondent. Order Per: Sulekha Beevi, C.S. The appellants are engaged in the manufacture of MS ingots, TMT bars and ar .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

wrongly availed on structural items treating them as capital goods. In obedience to the direction, the appellants reversed the credit under protest and informed the reversal to department. It is submitted that except a letter from the Range Officer, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

any show-cause notice raising demand of wrongly availed credit though the credit was reversed under protest. The appellants then filed an application for refund of the duty paid along with interest. Upon this a show-cause notice dated 16/09/2010 was .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

filed appeal before the Commissioner(Appeals) who vide the order impugned herein upheld the order of rejection of refund passed by primary authority. Being aggrieved, the appellants have preferred this appeal. 3. The learned consultant Shri Dwarakan .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

issued any show-cause notice. The department issued show-cause notice only when appellants filed claim for refund of the amount paid under protest. Appellants produced documents and photographs before the Commissioner(Appeals) to establish that the c .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the refund claim has been rightly rejected. 5. On perusal of records, it is seen that department has not issued any show-cause notice proposing to deny the credit taken on MS items. The appellants reversed the credit pursuant to a letter issued by R .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version