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M/s Pasupati Acrylon Ltd. Versus Commissioner of Central Excise, Meerut-II

2017 (12) TMI 1292 - CESTAT ALLAHABAD

Distribution of CENVAT credit - whether the appellant company have rightly distributed the Cenvat credit availed by the head office with respect to input services like Banking Services, Business Auxiliary Services, CHA, Courier Services, etc.? - Held that: - availment of Cenvat credit in absence of the head office being registered as ISD, there was no illegality in taking the Cenvat credit - as there is only one manufacturing unit, there is no illegality in distributing the credit and/or in avai .....

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-6-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Atul Gupta, Advocate for Appellant Shri Mohd Altaf, Assistant Commissioner (AR), for Respondent ORDER Per : Anil Choudhary The present appeal is filed by the appellant against Order-in-Original No.35/COMMR/M-II/2011 dated 25/03/2011 passed by Commissioner of Central Excise & Customs, Meerut-II. The issue in this appeal is whether the appellant company have rightly distributed the Cenvat credit .....

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ated at Ludhiana (Punjab), Jaipur (Rajasthan) and Parwanoo (Himanchal Pradesh). The corporate office of the appellant was receiving taxable services on which service tax was paid by the service provider and credit was availed at the appellants manufacturing unit at Moradabad. 3. The unit was visited by the team of Preventive Branch of Central Excise division, whereby it was observed that the appellant is availing Cenvat credit of service tax on the basis of photo copies of invoices/challan/bills .....

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stated to be registered on 19th February, 2008), so no credit of service tax in respect of input services received by the corporate office or deports could be passed on to the manufacturing unit. Accordingly, the SCN proposed to recover Cenvat credit of service tax amounting to ₹ 1,22,27,236/- as Cenvat credit wrongly availed by the appellant against the invoices, bills, challans etc. issued by the service providers in favour of their corporate office or depots during the period in dispute .....

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penalty under Section 11 AC of the act. However, the proposed penalty on the Assistant Vice President (commercial) Shri V.K. Chhabra was dropped. Being aggrieved by the impugned order passed by the learned Commissioner dated 25/03/2011, the appellant company is before this Tribunal. 5. The learned Counsel for the appellant Shri Atul Gupta urges that the issue herein is no longer res-integra. So far the issue of availing of Cenvat credit in absence of registration of the head office as is concern .....

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this Tribunal was right in setting aside the penalty under Section 11 AC of the Act on the Cenvat credit availed by the assessee though the same was inadmissible". So far on the issue of registration of the unit as ISD, the Hon ble High Court observed that:- it is true that the Government had framed Rules of 2005 for registration of ISD, who would have to make application to the Department in terms of Rule 3 & Sub-rule (2) of Rule 3. Further, required, any provider of taxable service wh .....

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ds were maintained and the irregularity, if at all, was procedural and when it was further found that the records are available for the revenue to verify the correctness, the Tribunal in our opinion, rightly did not disentitle that the assessee from the entire Cenvat credit availed for payment of duty. Accordingly, the Hon'ble High Court answered the questions in favour of the assessee and against the revenue. The learned Counsel further urges that the Rajasthan High Court also in the case o .....

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