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TMI Blog2019 (10) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... their application. On 02.07.2014, the department issued discharge certificate accepting the declaration filed by the appellants. Thereupon, the appellant availed Cenvat credit on various input services as per their Cenvat credit register on 31.10.2014. Later a show-cause notice was issued to them alleging that the availment of credit on the basis of the discharge certificate dated 02.07.2014, is incorrect and also time-barred. After due process of law, the original authority disallowed the credit and confirmed the demand along with interest and also imposed penalty. In appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellants, the learned counsel Ms. Mithula appeared and argued the matter. She r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... six months prescribed by law and, therefore, the authorities below have rightly disallowed the credit. 4. Heard both sides. 5. The issue is with regard to disallowance of credit taken by the appellant after availing the benefit VCES. The appellant has applied for VCES on 30.12.2013 and the application was acknowledged on the same date. Before filing the application, they have deposited 50% of the admitted liability vide separate challans on 27.12.2013. The question is whether the appellants have to avail credit on the basis of these challans or the discharge certificate issued on 02.07.2014. As per Rule 9, the challans on which tax is paid is mentioned as document for taking credit. Incidentally, the said rule does not speak about the ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit availed on the discharge certificate is legal and proper. 6. The Tribunal in the case of M/s.Neelikon Food Dyes & Chem. Ltd., (supra) had occasion to decide the same issue. The facts of the said case reveals that a show-cause notice was issued proposing to deny the Cenvat credit availed on the discharge certificate alleging that it is not a proper document. The Commissioner (Appeals) accepted that discharge certificate is valid document but denied credit observing that the appellants ought to have taken the credit on the basis of challans and that therefore credit availed is time-barred. The Tribunal held that when the Commissioner (Appeals) recorded finding that the discharge certificate is a valid document for availing credit, ought ..... X X X X Extracts X X X X X X X X Extracts X X X X
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