TMI Blog2018 (12) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... nged, cannot be held to be a ground for denial of the credit in the absence of any allegation to the effect that the goods were not received by Railways or Railways have not paid the service tax or the appellant have not utilized the said goods in the manufacture of their final product. Raising of such a hyper technical ground by the Revenue is nothing but denial of justifiable claim of the assessee. In the present case M/s SAIL has given a certificate to the effect that they had not availed the credit in question. Further the Revenue’s objection that the circular was issued in 2016 and as such would not be applicable for the period prior to that can also not be appreciated inasmuch as the circular is nothing but clarification of the law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eceipts i.e., RRs and subsequently an audit objection was raised as a result of which the appellant approached SAIL, who procured the STTG certificate from the Railways. The same was produced before Revenue Authorities so as to regularize the credit availed by the assessee. 3. However, vide show cause notice, proceedings were initiated against them on 31.07.2015 and the authorities did not accept the said certificate on the ground that the same was not made available at the time of taking credit. Further objection was also raised that it is only the consignor of the goods i.e., SAIL, who is entitled to avail the credit and the credit availed by the consignee i.e., appellant is not proper. The appellant brought to the notice of the Adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax or the appellant have not utilized the said goods in the manufacture of their final product. Raising of such a hyper technical ground by the Revenue is nothing but denial of justifiable claim of the assessee. 5. As regards that second objection, I have seen the said Circular dated 20.09.2016. The relevant Paras (v) and (vi) of the said circular is being reproduced below for ready reference:- (v) In case if the Service Tax has been paid by the consignor but CENVAT credit is to be availed by the consignee, who is eligible for such credit as per the rules, the consignor shall make a written request to Railways for issue of consignee-wise STTG certificate duly indicting the RR details pertaining to the consignee in the format p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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