TMI Blog2021 (9) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... d by it after 01.04.2011 and intimated the Department. The demand in instant case pertains to the credit availed by the appellant before 01.04.2011 - it is held that the appellant has correctly availed the credit on inputs and input services, the duty and tax on which has been paid by the appellant. To that extent, the impugned order is not sustainable. Credit Rules imposed certain conditions for allowing credit in terms of Rules 4 9 and cast certain obligations upon the assessee in terms of Rule 6. The quantum of admissibility of credit depends on satisfying the conditions imposed therein and the discharge of obligations. In such circumstances it is not possible to quantify the admissible credit at this juncture. For this limited purpose, the issue needs to be remanded to the Adjudicating Authority. The issue remanded to the adjudicating authority for quantifying the credit admissible - appeal allowed by way of remand. - SERVICE TAX APPEAL NO. 50248 of 2021 - FINAL ORDER No. 51784/2021 - Dated:- 1-9-2021 - MR. DILIP GUPTA, PRESIDENT AND MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri Sumit Nema, Senior Advocate; Shri Navin Khandelwal, Chartered Accountant and Shri Pi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns- (i) all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production; (ii) all goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehicles, used for providing any output service; Explanation 1.- The light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol, shall not be treated as an input for any purpose whatsoever. Explanation 2.- Input include goods used in the manufacture of capital goods which are further used in the factory of the manufacturer; 6. After the amendment, with effect from 01.04.2011, the definition of Input is as follows: 2(k) input means- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that for this reason, the extended period could not be invoked and the demand is liable to be set aside. 10. Learned Authorized Representative appearing for the Department submits that in terms of Rule 2 (1) of the Credit Rules, CENVAT credit is restricted to such services which are used by the provider of taxable services; the appellant was initially registered for payment of service tax on account of services rendered by the foreign architect; thereafter services like Business Auxiliary Service, Goods Transport Agency Service, Renting of Immovable Property Services and Sponsorship Services etc. were added; it was not registered for providing the services of Construction of a Commercial Building or Complex, or Works Contract Services; therefore there is no question of availing CENVAT credit in respect of input and input services; the appellant did not mention any CENVAT credit balance in the Returns filed for the period 04/2010 to 09/2010; opening balance was shown in the Returns filed for the period 10/2010 to 03/2011. He submits that the appellant has not submitted documents/information regarding the CENVAT credit availed by them even after being requested. Learned Authorize ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant before 1 April, 2011 in the grounds of appeal also. The appellant has specifically come out with a case that the CENVAT Credit availed by the appellant for the period 2011-12 pertains to input services received by the appellant prior to 1 April, 2011. In this connection, the relevant pages of the CENVAT Register for the period 2011-12 have also been enclosed. 22. The Commissioner has not examined this aspect and has merely observed that in view of the amendment made in the definition of input service with effect from 1 April, 2011, the appellant would not be entitled to avail CENVAT Credit. 23. It clearly transpires from the reply filed by the appellant as also from the documents enclosed in the appeal that even though the period in dispute may be from 1 April, 2011 to 31 March, 2012 but the input services were received by the appellant prior to 1 April, 2011. The clarification contained in the Circular dated 29 April, 2011, on which reliance has been placed by the learned Counsel for the appellant, is reproduced below: S.No. Issue Clarification 12 Is the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 10.15 crores and proceeds to demand the same whereas on the other hand, it avers that no documents like invoices etc. were produced to establish the amount of credit admissible. We find that Credit Rules imposed certain conditions for allowing credit in terms of Rules 4 9 and cast certain obligations upon the assessee in terms of Rule 6. The quantum of admissibility of credit depends on satisfying the conditions imposed therein and the discharge of obligations. In such circumstances it is not possible to quantify the admissible credit at this juncture. For this limited purpose, the issue needs to be remanded to the Adjudicating Authority. 19. In view of the above, we set aside the impugned order and remand the issue to the adjudicating authority for quantifying the credit admissible. The appellant shall submit all the evidence it would like to rely upon for the purpose of availing credit claimed by it within two weeks of receipt of this order. We also order that the Adjudicating Authority shall examine all the evidence in form of records/documents/ certificates as may be submitted by the appellant and allow the credit, as found admissible, to the appellant and pass an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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