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2017 (6) TMI 817 - CESTAT CHANDIGARH

2017 (6) TMI 817 - CESTAT CHANDIGARH - TMI - Wrong availment/utilization of Cenvat Credit - duty paying invoices - invoices were not in the name of their registered premises at Gurgaon - whether the Cenvat Credit taken in respect of invoices of unregistered premises of an assessee can be allowed or not? - Held that: - the issue is no longer res integra and has been held in the many judgments of this Tribunal in favour of the assessee on the ground that it is remediable defect - reliance placed i .....

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tended period of limitation - Held that: - the SCN was issued in 2008 for the period of 2004-2005 and 2005-2006 nowhere invoked extended period in relation to the wrong availment/utilization of Cenvat Credit. In the absence of express invoking of extended period in the show cause notice, the demand is completely barred by limitation. - Appeal allowed - decided in favor of appellant. - Appeal No. ST/347/2012 - Final Order No. 61062/2017 - Dated:- 7-6-2017 - Mr. Ashok Jindal, Member ( Judicial .....

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issued show cause notice dt. 28.05.2008 on two counts and demand of ₹ 32,92,074/- in relation to intellectual property services and demand of ₹ 29,73,096/- towards wrong availment/utilization of Cenvat Credit. The matter was adjudicated and demand in relation to intellectual property was dropped and the other demand of ₹ 29,73,096/- was confirmed along with interest and imposition of penalty under Section 77 and 78 of Finance Act, 1994. Aggrieved from the same, the appellants .....

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in relation to the willful suppression of intellectual property services. He argued that there was no extended period invoked for Cenvat Credit. He stated that there was no intentional suppression and they had made necessary declaration in their ST-3 returns. In his support, he relies upon the following case laws:- 1. GE India Exports (P) Ltd. Vs. CCE & ST, Hyderabad-II vide Final Order No. A/30282/2016 in Appeal No. ST/28026/2013 dt. 29.04.2016. 2. Allspheres Entertainment Pvt. Ltd. Vs. CCE .....

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espect of invoices of unregistered premises of an assessee can be allowed or not? We also find that the issue is no longer res integra and has been held in the many judgments of this Tribunal in favour of the assessee on the ground that it is remediable defect. One such judgment is in the case of Allspheres Entertainment Pvt. Ltd. Vs. CCE, Meerut (supra) in which it has held as below:- 4. Again sub-rule (2) of Rule 9 of Cenvat Credit rules, 2004 states that no CENVAT Credit under sub-rule (1) sh .....

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ame and address of the factory or warehouse or premises of first or second stage dealers or provider of output service, and the Deputy Commissioner of Central Excise or the Assistant Commissioner of central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, he may allow the CENVAT Credit. This proviso also does not state that the premises of the recipient has to be a re .....

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