Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

M/s. Minda Sai Ltd. Versus The Commissioner of Central Tax, Chennai

2018 (1) TMI 164 - CESTAT CHENNAI

CENVAT credit - whether the appellants are eligible to avail credit of Cenvat credit/Customs duty paid on courier bills of entry? - Held that: - when there is no dispute with regard to duty paid on the receipt of goods, the credit cannot be denied for the reason that the bill of entry is a photocopy when the import is by courier - reliance placed in the case of Precision Electronics Ltd. Versus Commissioner of Central Excise, Noida [2015 (7) TMI 1228 - CESTAT NEW DELHI] - credit allowed - appeal .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of ₹ 12,45,701/- based on Xerox copies of courier bills of entries during the period April, 2010 to June , 2014. Show Cause Notice dated 28.04.2015 was issued proposing to recover the wrongly availed credit along with interest and also for imposing penalties. After adjudication, the original authority confirmed the demand and imposed penalty. The appellant approached the Commissioner (Appeals) and upheld the same. Hence this appeal. 2. On behalf of the appellant, Ld. Counsel Shri Pravin S .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ppellant has availed credit on the basis of such courier bills. There is no dispute with regard to receipt of the goods outside the factory or the payment of customs duties. The officers had conducted audit in November, 2012 as well as in November, 2013. The department had not objected the availment of credit on attested copies of the courier bills of entry. The appellant had filed periodical returns reflecting all the required details including the cenvat credit availed by them. The appellant h .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f facts. On imports, the Ld. Counsel submitted that the issue is covered by the decisions in the following cases:- 1. Controls & Drives Coimbatore (P) Ltd. Vs. CCE, Coimbatore 2008 (222) ELT 470 (Tri.-Chen,) 2. CCE, Lucknow Vs. Fusion Electronics (P) Ltd. 2011 (264) ELT 513 (Tri.-Del.) 3. CCE, Vapi Vs. Mehta HWA FUH Plastics Pvt. Ltd. 2012 (285) ELT 253 (Tri.-Ahmd.) 4. Umedica Laboratories Pvt. Ltd. Vs. CCE, Vapi 2015 (327) ELT 192 (Tri.-Ahmd.) 5. Orient Bell Ltd. Vs. CCE, Noida 2017 (52) ST .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

would serve as a document for claiming Cenvat credit. That the customs cannot issue separate certificate for this purpose, that the appellant did not file normal bill of entry and therefore the credit availed on xerox copies of the courier bills of entry is not being a valid document is not eligible for credit. He relied upon the decision in the case of S.K. Foils Ltd. Vs. CCE, New Delhi 2009 (239) ELT 395 (P & H). The Ld. AR submitted that the Hon ble High Court had observed that Cenvat cre .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e 9 provides that Cenvat credit is available on the strength of bills of entry. In the said Rule, there is no classification of bills of entry. The classification made by the Revenue as courier bill of entry, ordinary bill of entry or a special bill of entry is imaginary. In Precision Electronics Ltd. (supra), the Tribunal relying upon various decisions held that when there is no dispute with regard to duty paid on the receipt of goods, the credit cannot be denied for the reason that the bill of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version