TMI Blog2018 (6) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... on to deliver the goods at customers place - Held that:- These services are for the period June, 2011 to March, 2012 i.e. post 01.04.2008 - credit denied following the decision of Commissioner of Central Excise & Service Tax Vs. Ultra Tech Cement Ltd. [2018 (2) TMI 117 - SUPREME COURT OF INDIA] wherein, it was held that outward transportation of goods from place of removal to buyer’s premises post 01.04.2008 is ineligible for availment of CENVAT credit - credit denied. CENVAT credit - inputs - washer blanks, foundation bolts and nuts - period September 2010 to April 2011 - appellant have admitted that they were used for foundation work of storage tank, machinery and other civil work - Held that:- The CENVAT credit availed on foundation b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ultancy Services from Bureau of Indian Standards, invoices of which were raised in their Sedam unit in Karnataka - Held that:- These invoices were raised on their another unit, but the renewal was for various licences at Bollaram unit and the labour charges were paid for laying cables and various other activities in spite of the unit at Bollaram suspended - credit allowed. Penalty - Held that:- Penalty seems to be unwarranted as the most of CENVAT credit availed by the appellants are allowed and denied by the Bench on the question of interpretation of eligibility to avail credit and the appellant had informed the Revenue Authorities by filing the returns regularly. Appeal allowed in part. - Appeal No. E/31113/2017 - Final Order No. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on their unit in sedam, Karnataka and not on the address of the appellant. Invoices didn t have all the particulars as required under CENVAT Credit Rules, 2004. The service tax registration number shown in invoice is AABCK2417PST001 instead of the appellant ECC No. AABCK2417PEM016. The appellant unit was closed since 16.01.2012 and the services were not used in relation to manufacture. Period: January, 2013 Availed credit of ₹ 2,07,275/- on Liaison Services, labour charges for erection, laying of cables from Jayasudha Enterprises and Scientific and Technical Consultancy Services from Bureau of Indian Standards, invoices of which were raised in their Sedam unit in Karnataka. Credit denied ₹ 88,856/-. Period: Janua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ory as when the labour trouble was sorted duty it could not done so; as regards the service tax availed on liason service, labour charges for laying cables etc., these all are in relation to the activities of manufacture and lastly security services were utilized for the same plant i.e. Bollaram Unit for the purposes of keeping the place secure despite their being no manufacturing activity. 4. Learned Departmental Representative submits that the lower authorities have gone into the factual matrix and come to the conclusion, CENVAT credit is not available to the appellant. As regards the CENVAT credit availed on GTA service it is his submission the Apex Court has already settled the law in the case of Commissioner of Central Excise Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee on this point is rejected. 7. As regards the CENVAT credit availed on capital goods like Washer Blanks, Foundation Bolts with nuts etc., I find that the CENVAT credit availed on foundation bolts, washer blanks, etc., are ineligible as they are for the purpose of structural construction on shed/ building etc., however, CENVAT credit of the Central Excise duty paid on dust collection bags made from 100% Polyester Nonwoven Needle felt supplied by Genuine Filters Fabrics in invoice No. 250 dated 27.08.2010 and 282 dated 18.09.2010 are to be held has eligible for availment of CENVAT credit and arguments of assessee that these bags were for the purpose of controlling the pollution that arises due to dust during the manufacturing of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... temporarily stopping of production activity, in converse they had intention to re-start the production. Accordingly, in my considered view, the findings of the lower authorities that production was not taking place at Bollaram unit, hence, the CENVAT credit needs to be denied is incorrect proposition. In view of this, the CENVAT credit availed on the amount of ₹ 15,91,317/- and 1,97,295/- is allowed and the impugned order to that extent is set aside. 9. As regards the CENVAT credit availed on Liaison Services, Labour charges for laying cables etc., I find that these invoices were raised on their another unit, but the renewal was for various licences at Bollaram unit and the labour charges were paid for laying cables and various oth ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
