TMI Blog2018 (2) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax Appellate Tribunal, New Delhi, by which the learned Appellate Tribunal allowed the appeal of the assessee filed against order dated 26.07.2012 passed in Order-in-Appeal by the Commissioner (Appeals), Customs Central Excise, Indore, whereby the assessee was denied benefit of CENVAT credit on input and input services. 2. Learned counsel for the appellant has made a statement at Bar that the issue involved in this appeal is squarely covered by the order dated 31.01.2018 passed in Central Excise Appeal No.32/2016 (Commissioner, Customs, Central Excise Service Tax, Ujjain v. Vikram Cement Limited) and therefore, the present appeal be disposed of in terms of the aforesaid order and the aforesaid decision of this Court shall app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CENVAT Credit to the tune of ₹ 27,57,759/- and upheld the demand to the tune of ₹ 1,16,280/-. 3. The Revenue aggrieved by the aforesaid order, challenged the same by filing appeal before the learned Appellate Tribunal. Credit has been taken as distributed by the ISD and pertains to various activities intimately connected with the manufacture and sale of cement through depots, C F agents etc. Such services have been allowed as input services and are squarely covered by several decisions including Gujarat, Allahabad, Punjab Haryana, and Madras High Courts (1) A.R. Metallurgicals P. Ltd. v. CESTAT, Chennai reported in 2015 (322) ELT 49 (Madras), (2) A.T.V. Projects India Ltd. v. Union of India reported in 2016 (341) EL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... justification of Rule 8 (3A). It was of the opinion that the restrictions imposed under the Rule were unreasonable to the extent that it only required a default, irrespective of the extent or nature of the default, and consequently, excise duty had to be paid without availing CENVAT Credit. The High Court further reasoned it leads to a situation so harsh and a position so unavoidable that it would be virtually impossible for an assessee who is trapped in the whirlpool to get out of his financial difficulties. It is quite apart from being availing credit of duty already paid by him. The reasoning of the Gujarat High Court in Indsur Global Ltd. v. Union of India, 2014 (310) ELT 833, quoted above, was upheld by A.R. Metallurgicals P. Ltd. v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re it has been illegally or irregularly taken, in which event it stands cancelled or, if utilised, has to be paid for. We are here really concerned with credit that has been validly taken, and its benefit is available to the manufacturer without any limitation in time or otherwise unless the manufacturer itself chooses not to use the raw material in its excisable product. The credit is, therefore, indefeasible. It should also be noted that there is no co-relation of the raw material and the final product; that is to say, it is not as if credit can be taken only on a final product that is manufactured out of the particular raw material to which the credit is related. The credit may be taken against the excise duty on a final product manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate Authority would be restored and it can be said to be pending before the Appellate Authority after the quashing of the order of the Appellate Authority. The same cannot be said with regard to an order staying the operation of the order of the Appellate Authority because in spite of the said order, the order of the Appellate Authority continues to exist in law so long as it exists, it cannot be said that the appeal which has been disposed of by the said order has not been disposed of and is still pending. We are, therefore, of the opinion that the passing of the interim order dated February 21, 1991 by the Delhi High Court staying the operation of the order of the Appellate Authority dated January 7, 1991 does not have the effect of r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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