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M/s. Delta Infra Logistics Limited (Previously Known As HML Agencies (P) Limited) Versus Commissioner of Central Excise and Service Tax Mangalore

2018 (1) TMI 117 - CESTAT BANGALORE

CENVAT credit - non-production of documents - Held that: - the case needs to be remanded back because the documents which had been produced before me have not been produced before the adjudicating authority, therefore, I remand the case to the original authority to pass a de novo order after considering the evidence which the appellant may produce in support of his case - appeal allowed by way of remand. - ST/20111/2017-SM - Dated:- 1-1-2018 - Shri S. S. Garg, Judicial Member Mr. N. Anand, Advoc .....

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nder Rule 2 of the CENVAT Credit Rules, 2004. They had availed credit on the basis of the invoices pertaining to motor vehicles as capital goods, credit of service tax on penal rent to M/s. NMPT, credit of motor vehicle cess, credit on irregular documents, credit of service tax which were not availed at their unit in Mangalore, credit of service tax on godown rent used for storing the goods. They had also not discharged the service tax liability on supply of tangible goods service. The total amo .....

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not fall in the definition of input service and further, the documents produced in support of the CENVAT credit are not proper document as per Rule 9 of CENVAT Credit Rules. Aggrieved by the said order, appellant filed appeal before the Commissioner (A) and the Commissioner (A) allowed the CENVAT credit to the tune of ₹ 14,29,605/- and rejected the credit to the extent of ₹ 10,41,446/-. The summary of the demand set aside and confirmed in the impugned orders are tabulated below: Sl. .....

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ty Rs.12,360/- Total Rs.10,37,326/- J Service tax on supply of tangible goods Rs.4,120/- Not contesting Total Rs.14,29,605/- Rs.10,41,446/- Rs.24,71,051/- Penalty Rs.10,000/- 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without considering the definition of input service in the proper perspective. Further, the impugned order is contrary to the binding judicial preced .....

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er submitted that the Commissioner (A) has rejected the CENVAT credit on the rent paid to New Mangalore Port Trust (NMPT) solely on the ground that the credit was availed on the basis of receipt issued by NMPT and the appellant themselves have calculated the service tax and availed the CENVAT credit and that the said receipt issued by NMPT was not an eligible document prescribed under the law. He further submitted that the amount collected by NMPT was inclusive of service tax and the same was no .....

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