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TMI Blog2018 (7) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... pairs to support their case. Accordingly, the matter was adjourned to 08.06.2018 and the counsel was aware of it. On 08.06.2018 nobody appeared for the appellant nor have any copies of agreements been submitted or sent so far. In order to give further opportunity to the appellant to present their case, the matter was adjourned to today. Still nobody appeared on behalf of the appellant, nor has any request been sent explaining why they could not be able to appear. In view of the above, I find that the appellant is not serious in pursuing the matter. Hence, I proceed to decide the matter on merits. Heard the Learned Departmental Representative and perused the records. 2. The facts of the matter after filtering out unnecessary details are tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grounds: (a) They are eligible for CENVAT credit of the disputed input services and thus are also not liable to pay interest and penalty. (b) There was no suppression of material facts as they have indicated that amount in the ER-1s filed during the relevant period and hence there was no fraud or suppression of facts or wilful mis-statement, etc. There is no requirement in the ER-1 to disclose further details of the CENVAT credit availed by them and hence extended period cannot be invoked. (c) The penal provisions under Rule 52 of CENVAT Credit Rules, 2004 would not apply in this case because there is no element of fraud or wilful mis-statement, etc., (d) Services used for modernisation or renovation or repairs of factory or office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zzza) of clause (105) of section 65 of the Finance Act (herein after referred as specified services), in so far as they are used for - (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or (B) specified in sub-clauses (d), (o), (zo) and (zzzz) of clause (105) of section 65 of the Finance Act, in so far as they relate to a motor vehicle except when used for provision of taxable services for which the credit on motor vehicle is available as capital goods; or Services provided by way of renting of a motor vehicle, in so far as they relate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oice but to conclude that they have no evidence to show that these invoices do not pertain to works contract. 7. On the question of limitation of time, I find that the appellant had disclosed the full value of the credit which they have taken in the ER-1, but they have not disclosed the components of the credit which they have taken. The ER-1 during the relevant period also did not provide details of the credit taken. However, working in the scheme of self assessment, it is the responsibility of the appellant to ensure that the amount of credit which they have taken is as per the eligibility under the CENVAT Credit Rules, 2004. However they have violated Rule 2(l) of CENVAT Credit Rules and have taken credit which they were not entitled to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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