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2017 (5) TMI 896 - CESTAT NEW DELHI

2017 (5) TMI 896 - CESTAT NEW DELHI - TMI - CENVAT credit - clearance of capital goods as such to different units - goods not received back within 180 days - Rule 3 (5) of CCR, 2004 - Held that: - in the absence of any allegation of diversion of capital goods for other than intended purpose or their clearance to third party, the Revenue is not justified in denying credit on such capital goods which are admittedly installed and utilized for providing taxable output service - Considering the natur .....

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ellant Shri Sanjay Jain, Authorized Representative (DR) - for the Respondent ORDER Per. B. Ravichandran The appellant is aggrieved by the order dated 29/11/2013 of Commissioner of Central Excise, Jaipur. The appellants are engaged in providing telecommunication service liable to service tax. They have availed duty credit on various capital goods procured by them. The dispute in the present appeal relates to demand of Cenvat credit of ₹ 12,99,32,128/- from the appellant, on the ground that .....

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that the appellants are engaged in providing telecommunication services in Rajasthan Telecom Circle and are duly registered with the Service Tax Department. The appellants were discharging service tax in time and were also filing periodical ST-3 returns. After completion of audit of their records, the officers entertained a view that various capital goods on which credits were availed by the appellant were removed from the registered premises to various location in Rajasthan. It was alleged tha .....

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talled in the telecommunication circle registered for payment of service tax. Only the name of the nodal officer is shown in the registration application. In the present case, the appellant has taken registration in the name of BSNL, CMTS, Jaipur and this office covers all the places where these capital goods were installed for providing telecommunication services. 3. The learned AR reiterated the findings recorded in the impugned order. He submitted that as per Cenvat Credit Rules, the capital .....

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tion. Since, the credit on these goods were taken indicating the registered premises, it was alleged that, their clearance to various other unregistered premises will amount to clearance of credit availed goods, as such. By applying the provisions of Rule 3 (5) the credit availed on all these goods were sought to be recovered. We find no legal justification for recovery of Cenvat credit, otherwise duly taken on capital goods by the appellant. Rule 3 provides for credit of duty paid on capital go .....

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ion at Jaipur. In fact, the entire proceedings against the appellant is by applying the provision of Rule 3 (5) of Cenvat Credit Rules, 2004. First of all, it is not recorded that all such capital goods have been in fact physically received by the appellant in a single registered premises only and thereafter these goods have been cleared as such to various locations in Rajasthan. It is apparent that these equipments and capital goods were to be installed in various far away locations from Jaipur .....

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