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Commissioner of Central Excise & Service Tax, LTU Versus Yuken India Ltd. And Vice-Versa

2017 (10) TMI 753 - CESTAT BANGALORE

CENVAT credit - ISD - appellant-assessees Whitefield unit took cenvat credit of various locations without distribution of such credit by becoming an ISD - Held that: - the entire issue can be decided on the basis of revenue-neutral point itself. It is undisputed that the Head Office of the appellant had availed cenvat credit of the service tax paid on various services rendered at different units of the appellant, as also at the Head Office. It is also undisputed that the service tax liability ha .....

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e cenvat credit of the service tax paid on various input services without registering the Head Office as ISD - credit allowed - appeal allowed - decided in favor of appellant. - ST/16/2010, ST/988/2011 & E/166/2010-SM - 22436-22438/2017 - Dated:- 10-10-2017 - Shri M. V. Ravindran, Judicial Member Shri H.Y. Raju, Advocate For the Appellant Dr. J. Harish, Deputy Commissioner (AR) For the Respondent ORDER Per : M. V. Ravindran These three appeals are disposed of by a common order as they are inter .....

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ers during the period March 2006 to May 2008 on the ground that appellant-assessees Whitefield unit took cenvat credit of various locations without distribution of such credit by becoming an ISD; cenvat credit in respect of Bank Charges is availed on improper documents. The said show-cause notice was contested by appellant-assessee and adjudicating authority in the Order-in-Original No. 26/2009 LTU dated 11.03.2009 denied the cenvat credit of ₹ 9,800/- (Rupees Nine Thousand Eight Hundred o .....

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he adjudicating authority) setting aside the penalties and the interest imposed, without upholding the direction of adjudicating authorities to follow ISD route. No demand arises out of this Order-in-Appeal. Appellant-assessee aggrieved by such an order, preferred an appeal before the Tribunal which is numbered as E/166/2010. Revenue is also aggrieved by this Order-in-Appeal No. 42/2009 and has filed an appeal which is numbered as ST/16/2010. During the interim period, Commissioner of Service Ta .....

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sessee that they are eligible for the cenvat credit of ₹ 20,17,832/- (Rupees Twenty Lakhs Seventeen Thousand Eight Hundred and Thirty Two only) and ₹ 2,74,705/- (Rupees Two Lakhs Seventy Four Thousand Seven Hundred and Five only) besides demanding interest and imposing equal amount of penalty. Appellant-assessee is in appeal against this Order-in-Appeal No.ST/988/2011. 4. Learned counsel appearing on behalf of the appellant draws my attention to the factual position and submits that .....

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f following the route of ISD to avail cenvat credit of the amounts involved, he would submit that Departments case is limited to contending that since the other units are also beneficiaries to the services, the main unit instead availing full credit ought to have distributed the credit by adopting ISD route; as per Circular dated 23.08.2007 at material point of time appellant could have distributed the credit to any of its units therefore availing entire credit at Head Office cannot be faulted w .....

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the Honble High Court of Karnataka as reported at 2011-TIOL-770-HC-KAR-ST; demand except for the normal period of one year is hit by limitation and the impugned order itself states that they can distribute the credit to its various unit after obtaining ISD registration is in itself indicated that the entire exercise is futile. 5. Learned DR in respect of Appeal No.ST/988/2011 as filed by the Revenue reiterates the findings of the authority who has passed the Order-in-Revision. As regards the Ap .....

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records, I find that the issues as raised are not disputed. 6.1. First I take up the Appeal ST/988/2011. It is seen that in this appeal, appellant is contesting the findings recorded by the authority who is empowered under Section 84 of the Finance Act 1994 for revising the Order-in-Original passed by his subordinates. I find that provisions of Section 84 of the Finance Act 1994 as it was in statute during the relevant period need to be reproduced. "Section 84. Revision of orders by the Com .....

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en an opportunity of being heard. (3) The Commissioner of Central Excise shall communicate the order passed by him under sub-section (1) to the assessee, such adjudicating authority and the Board. (4) No order under this section shall be passed by the Commissioner of Central Excise in respect of any issue if an appeal against such issue is pending before the Commissioner of Central Excise (Appeals). (5) No order under this Section shall be passed after the expiry of two years from the date on wh .....

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ons of Section 84(4) as reproduced hereinabove, restricts the Commissioner from passing any order in respect of any issue if an appeal against such issue is pending before the Commissioner (Appeals). The revisionary authority has recorded a finding that since the First Appellate Authority has disposed of the appeal which was pending before him, has proceeded to confirm the demands raised, which in my view is totally incorrect as on the date of passing the Order-in-Revision, an appeal was pending .....

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diment for availing of cenvat credit; non-registration as input service distributor fact of the same does not disentitle any assessee from availing cenvat credit is the law settled by the following decision of the High Court and Tribunal: a) Trident Powercraft Pvt. Ltd. Vs. CCE & ST (LTU), Bangalore - 2016 (41) S.T.R. 687 (Tri.-Bang.) b) CCE Vs. Dashion Ltd. - 2016 (41) S.T.R. 884 (Guj.) c) Demosha Chemicals Pvt. Ltd. Vs. CCE & ST, Daman - 2014 (34) S.T.R. 758 (Tri.-Ahmd.) d) Punjab Nati .....

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