9911796707
TMI Blog2018 (6) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... c Systems falling under Chapter Subheading 84 of the first schedule of the Central Excise Tariff Act, 1985 and are availing cenvat credit on input and input services as per the provisions of Cenvat Credit Rules 2004. The appellant's records were taken for verification by the audit team and it was noticed that they had availed cenvat credit in respect of Renting of Immovable Property Services which according to the audit has no nexus with the manufacturing activity undertaken by them. As the appellant did not accept the audit contention, a show-cause notice dated 23.05.2016 was issued. After following the due process, the Assistant Commissioner confirmed the demand of cenvat credit totaling to Rs. 10,74,488/- (Rupees Ten Lakhs Seventy Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts up to the place of removal and also includes other services as specifically defined in the said Rule, He further submitted that the premises located at No, 104 and 105, Ganpathi Nagar, (referred to as Unit II) was being used for job-work for the appellant. In other words, the said premise was nothing but the extended factory premises of the appellant's main unit. The processing or job-work undertaken in Unit II was admittedly needed for the manufacture of final products. Therefore, the work undertaken at Unit II was directly used for the manufacture of final product in the main premises and hence I Renting of Immovable Property Services' availed at the said premises i.e. Unit II for which the rent was paid by the appellant fell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oice appellant paid the service tax amount to the service provider and availed cenvat credit in respect of the premises located at Unit II. Appellant had started his operation at Unit - II on 13.05.2011 and also informed to the Department, He further submitted that as far as question of registration is concerned, the provisions of Cenvat Credit Rules nowhere require that the service provider ought to have registered at the time of providing the services. In this regard he placed a reliance on the decision of J.R. Herbal Care vs. CCE [2010 (253) 321 (Tri. -Del.)] wherein it was held that there is no provision in law that cenvat credit is not available to unregistered manufacturer. 4. On the other hand the learned AR defended the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to the said argument. In view of this, I am of the view that the present case needs to be remanded back to the original authority with a direction to find out the eligibility of the appellant for Rs. 2,63,942/- (Rupees Two Lakhs Sixty Three Thousand Nine Hundred and Forty Two only) for the period April 2007 to September 2010 with regard to the fact that whether any manufacturing or taxable activity is carried or not by the appellant prior to April 2011 and also to examine the eligibility of cenvat credit of Rs. 8,10,546/- (Rupees Eight Lakhs Ten Thousand Five Hundred and Forty Six only) for the period February 2012 to November 2016 as to whether the appellant is one legal entity and proportional credit towards activity of unit 1. Conseq ..... X X X X Extracts X X X X X X X X Extracts X X X X
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