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M/s Artek Surfin Chemicals Ltd. Versus Commissioner of Central Excise Customs and Service Tax -DAMAN

CENVAT credit - Godown Charges - denial on account of nexus - Held that: - the Service Tax paid on ‘Godown Charges’ was in connection with storage imported inputs/raw materials by the appellant in their respective godowns - also, the appellants were not engaged in trading of the imported goods from the said premises but, took dealers’ registration, so as to enable them to issue invoices to their own units for availing Cenvat Credit - credit allowed - appeal allowed - decided in favor of assessee .....

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and ₹ 8,258/- during the period 2008-09, 2009-10 and 2010-11 on the invoices issued by their ISD at Mumbai. The credit was availed on the Godown Charges , which were used for storage of imported raw materials. Alleging that the credit on the said service was not admissible to the appellant, being registered as a dealer and undertaking trading from the said premises, a show cause notice was issued to them for recovery of the credit alongwith interest and penalty. On adjudication, the demand .....

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