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M/s BOC India Ltd. Versus Commr. of Service Tax, Kolkata

2017 (3) TMI 519 - CESTAT KOLKATA

CENVAT credit - Job-work - though the job work activity was exempt under N/N. 8/2005-ST dated 01.03.2005, Job workder paid the service tax - principal have availed credit on the strength of such job bills. - Held that: - when the supplier has paid duty and issued valid invoices, the appellant is eligible to take credit, moreover, the issue herein is a revenue neutral situation - similar issue decided in the case of NIKITA TRANSPHASE ADDUCTS PVT. LTD. Versus COMMR. OF C. EX., THANE-II [2006 (10) .....

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in, is a provider of output services, namely, "Erection, Commissioning and Installation Service" etc., The appellant had sent raw materials as free issue to the job workers viz. (i) Krebs Manufacturing and Service Ltd., (ii) M/s Texmaco Ltd. for necessary processing under cover of challans issued in terms of Rule 4 (5)(a) of CENVAT Credit Rules, 2004 and the job workers returned the goods after necessary processing. While raising bills for such processing, the job workers charged servi .....

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payable. In the instant case, - (i) both the job workers undertake processing on the raw materials or semi-finished goods supplied by M/s BOC India Ltd. ; (ii) the processed goods are returned back by the job workers to M/s BOC India Ltd. ; (iii) such processed goods are used by M/s BOC India Ltd. in or in relation to the manufacture of other goods and, (iv) M/s BOC India Ltd. pay appropriate duty of excise on the final product. So, the services rendered by the job workers to M/s BOC India Ltd. .....

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p; Service Ltd.. have charged service tax in their job bills and collected service tax from M/s BOC India Ltd., they had not paid the amount so collected to the credit of the Central Government. Rule 9 of the CENVAT Credit Rules, 2004, stipulate that the provider of output service taking CENVAT credit on input service is required to take reasonable steps evidencing the payment of service tax and that the burden of proof regarding the admissibility of CENVAT credit shall lie upon the provider of .....

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ession of facts appeared to be recoverable from them under Rule 14 of CENVAT Credit Rules, 2004 and proviso to Section 73 (1) of the Finance Act, 1994 read with proviso to Section 11A (1) of the Central Excise Act, 1944 by invoking extended time limit. 2.3 Thereafter, Show-cause notice was issued and after due process of law, the Additional Commissioner of Service Tax vide Order dated 27.02.2009, dropped the proceedings. Thereafter, vide Order (Revision) No.02/Revision/Commr./ST/Kol/2009-10 date .....

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994 on the availed irregular CENVAT Credit of ₹ 13,35,939/-. (iii) Penalty of ₹ 13,35,939/- is imposed under Section 78 of the Finance Act, 1994 read with Rule 15 (4) of the CENVAT Credit Rules, 2004. Hence the present appeal. 3. Heard both sides and perused the appeal records. 4. I find that the issue in the present case is as to whether the appellant is eligible to take CENVAT Credit on the impugned goods. As held by the Adjudicating Authority, the present issue is settled in favou .....

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amp; Customs Vs. MDS Switchgear Ltd. : 2008 (229) ELT 0485 (SC), the Hon ble Apex Court in Paras 7,8 & 9 has held as follows : 7. The Tribunal has come to the conclusion that in fact there was no loss of revenue. It accepted the appeal by recording the following reasons : Reasons given by the appellants for the alleged inflation of the value of the intermediate goods are logical. What was required of the Commissioner was to examine the quantum of the loading of the assessable value by the Mo .....

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