TMI Blog2017 (11) TMI 283X X X X Extracts X X X X X X X X Extracts X X X X ..... ue of limitation and penalty is set aside and the matter is remanded to the original adjudicating authority to ascertain if the innocence pleaded by the appellants is justified by examining the data of duty paying and the cenvat credit availability at Ahmednagar unit - matter on remand. CENVAT credit - invoices issued in the name of CHA for the service availed by CHA in respect of imports made by them during the CHA - Held that: - From the documents presented it is seen that the said documents are not addressed to the appellants. In few documents the name of appellant appears as consignee - The invoice, bills, challan etc. issued by different agency have not been produced before the Tribunal also and In these circumstances, credit of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said that there was any intention to evade taxes or to avail credit wrongly. It was a simple clerical mistake, neither extended period could be invoked nor penalty imposed. 3. The second issue relates to cenvat credit taken on invoices issued in the name of CHA for the service availed by CHA in respect of imports made by them during the CHA. He argued that when the goods are imported by them the CHA takes care of various logistic operations in the port on their behalf. Various service provider at the port raise invoices in the name of CHA. He argued that that in all these invoices it is possible to make connection with the appellant s consignment, as their name appears as consignee in those documents. Ld. Counsel relied on the circular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants were manufacturing goods which are chargeable to duty at Ahmednagar unit. If the data of the duty payment at Ahmednagar unit suggests that they were paying excise duty in cash, and were able to exhaust entire cenvat credit then the appellants plea would carry weight. However, if the same cannot be established then the innocence pleaded by the appellants cannot be taken on face value. In these circumstances, insofar as the issue relates to credit taken by the Kanjur Marg unit in respect of service availed in Ahmednagar unit is concerned, the issue of limitation and penalty is set aside and the matter is remanded to the original adjudicating authority to ascertain if the innocence pleaded by the appellants is justified by exami ..... X X X X Extracts X X X X X X X X Extracts X X X X
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