TMI Blog2018 (10) TMI 81X X X X Extracts X X X X X X X X Extracts X X X X ..... would amount to fraud within the definition of IPC. The documentary evidence produced before the Court have no connection on the actual transactions made by the appellant but those appear to have been are created for the purpose of meeting the requirement of law - fraud established - Appeal dismissed. - E/85319/2018 - A/87452/2018 - Dated:- 27-9-2018 - Dr. Suvendu Kumar Pati, Member (Judicial) For the Appellant : Shri Prasad Paranjape, Advocate For the Respondent : Shri D.S. Chavan, Supdt. (AR) ORDER The dispute relating to availment of cenvat credit of service tax paid on five items by the appellant manufacturing company has given rise to this appeal after denial of cenvat credit to the tune of ₹ 15,03,613/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d against gardening services and confirmed the duty demand etc. in respect of rest of services. 3. During the course of hearing of appeal, ld. Counsel for the appellant submitted a compilation of case laws in respect of each cenvat credit availed by them and sample invoice copies concerning shifting of machinery from their Washind factory to Goa to justify the labour charge incurred by them along with copies of purchase order marked as exhibit A-1 to A-3 annexed to the appeal memo concerning services availed from M/s. Voltas Material Handling Pvt. Ltd., M/s. Lanes Mechatronics and Vodafone. He argued that in view of decision reported in 2013 (30) STR 3 (Guj.), 2016 (45) STR 383 (Tri-Mumbai), 2016 (44) STR 654 (Tri-Chan.), AC fitted in gu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of machine, which should not have been produced before the appellate Tribunal and admitted as evidence without an express permission as contemplated under Rule 23 of the CESTAT Procedure, he pointed out that fraud had been practised in converting a transportation bill to labour charge bill. Pointing out the insertion of the words labour charges made in the bill subsequent to its preparation, the ld. AR submitted that those copies should be disbelieved since not considered to have been raised against labour charges. Moreover, he reiterated the Commissioner (Appeals) s observation that outward transportation mentioned in the definition of input service was in respect of final product and not in respect of capital goods or machinery since c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vendor. Appellant has produced those only to indicate that vendors were requested to shift the consignment to the factory address at Washind and not to its Head office but going by the conduct of the appellant the same cannot be taken as an affirmation of appellant s contention. On the other hand, it should be considered as misstatement or fraud being practiced by the appellant, since it is not a copy of the original purchase order and manufactured subsequently as a test/sample copies. 7. Going by the unethical practice adopted by the appellant, it can be said that the same would amount to fraud within the definition of IPC. It has been held in numerous judicial pronouncements of the Apex court, the leading case being reported in AIR 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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