TMI Blog2019 (3) TMI 1418X X X X Extracts X X X X X X X X Extracts X X X X ..... ffer. - the credit taken by the appellant on insurance and group mediclaim policy services is admissible credit. Dismantling services availed to different another unit - Held that:- the appellant s claim that part of process is carried out will not be accepted for the reason that no activities in the appellant s Mouda complex had taken place that would have any bearing on production at the appellant s unit. - the same credit cannot be availed by the appellant Extended period of limitation - wilful intention or not - Held that:- the extended period should not have been invoked enabling the adjudicating authority to impose penalty under Rule 15(2) of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals) affecting its interest. 3. In the memo of appeal and during the course of hearing of the appeal, learned counsel for the appellant Ms. Anjali Hirawat, submitted that the main ground of rejection of its appeal by the learned Commissioner (Appeals) is erroneous by application of Rule 5 of the Central Excise (Appeals) Rules, 2001, which denied production of additional evidence before the Commissioner (Appeals) unless the same was produced before the adjudicating authority, with certain exceptions. She pointed out that the learned Commissioner (Appeals) had misread the words additional evidence for additional grounds of appeal and passed such an order despite the fact that the decisions in the case of National Therm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lace and the learned Commissioner (Appeals) had passed his order disregarding these factual aspects for which his order to the extent of inadmissibility of cenvat credit is required to be set aside. She placed her reliance in the case laws of Madhya Pradesh Consultancy Organisation Ltd. vs. CCE 2017 (4) GSTL 100 (T), Unicure India Ltd. vs. CCE 2017 (3) GSTL 418 (T) and CCE vs. Chamundi Textile (Silk Mills) Ltd. 2011 (270) ELT 531 (T), on admissibility of cenvat credit on the basis of invoice addressed to the head office. Her further submission on extended period of limitation and imposition of penalty is that all aspects were made known to the respondent-department and the appellant was filling ER-1 returns regularly and there was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax matters also, the learned Commissioner (Appeals) may, at the hearing of the appeal, allow an appellant to go into any grounds of appeal not specified in the grounds of appeal, if the Commissioner (Appeals) is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable. It is clear from the appeal record that the appellant had not challenged the legality of inadmissibility of credit on insurance and group mediclaim services before the adjudicating authority, but on that score alone, the same service cannot be considered as inadmissible since its legality is to be scrutinized at any stage of the proceedings in the touchstone of Article 265 of the Constitution of India. Not contesting a par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance and group mediclaim policy services is admissible credit. 7. Now, coming to the dismantling services, as it is apparent from the invoice copy raised by the service provider, such dismantling was carried out at Kalwa factory for the purpose of erection of machineries in the appellant s Mouda complex, which was admittedly not done after dismantling. Therefore, the appellant s claim that part of process is carried out will not be accepted for the reason that no activities in the appellant s Mouda complex had taken place that would have any bearing on production at the appellant s unit. Therefore, in my considered opinion, the same credit cannot be availed by the appellant for which there is no requirement to make an analysis regarding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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