TMI Blog2022 (9) TMI 735X X X X Extracts X X X X X X X X Extracts X X X X ..... ed against Order-in-Appeal No. PUN/EXCUS-001/APP/641/2018-19 dated 11.02.2019 of the Commissioner of Central Tax (Appeals-I), Pune. By the impugned order, the Commissioner (Appeals) has, while modifying Order-in-Original No. 02/Adj/CEX/SD-VII/18-19 dated 10.08.2018, held as follows:- (i) The demand of Cenvat credit of Rs.12,17,807/- along with applicable interest thereon is upheld. (ii) The penalty is reduced to Rs.6,08,904/-. 2.1 Appellant is manufacturer of excisable goods. They are also discharging service tax as recipient of services on reverse charge mechanism on services such as manpower supply services, security services, GTA, WCS etc. They are also availing Cenvat credit in respect of inputs and input services received by them. 2.2 During the scrutiny of records, it was noticed that the appellant was storing duty paid excisable goods manufactured and cleared from the factory in unregistered godowns adjacent to the customer s plant for onward clearance to the customer s plant as per the stock requirement of the customer on the basis of just-in-time concept. In respect of these godowns, appellant was availing input service credit in respect of the godown r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted... under the provisions of the Rule 15(2) of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 for the contraventions discussed above. 27. This order is issued without prejudice to any other action that may the taken under the provision of the Act or the rules made there-under and/or any other law for the time being in force in India. 2.4 Commissioner (Appeals) in the appeal filed has by the impugned order modified the order-in-original referred to in para 1 above. Aggrieved appellant has filed this appeal. 2.5 This matter has been listed for hearing on 20.05.2022, 18.07.2022 and today. On 20.05.2022 counsel for the appellant made a written request for adjournment vide letter dated 17.05.2022. The request was considered and allowed and the matter listed during the second week of July 2022, i.e. 18.07.2022, as requested by the counsel. Again, on 18.07.2022 counsel prayed for adjournment vide his letter dated 14.07.2022 and sought the matter to be posted in second week of September 2022. Accordingly the matter was posted for hearing today. Today again counsel has requested for an adjournment stating as follows:- The above appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urnments in routine manner and mechanically and shall not be a party to cause for delay in dispensing the justice. The courts have to be diligence and take timely action in order to usher in efficient justice dispensation system and maintain faith in rule of law. We are also aware that whenever the trial courts refused to grant unnecessary adjournments many a times they are accused of being strict and they may face displeasure of the Bar. However, the judicial officers shall not worry about that if his conscience is clear and the judicial officer has to bear in mind his duties to the litigants who are before the courts and who have come for justice and for whom Courts are meant and all efforts shall be made by the courts to provide timely justice to the litigants. Take an example of the present case. Suit was for eviction. Many a times the suits are filed for eviction on the ground of bonafide requirements of the landlord. If plaintiff who seeks eviction decree on the ground of personal bonafide requirement is not getting the timely justice and he ultimately gets the decree after 10 to 15 years, at times cause for getting the eviction decree on the ground of personal bonafide requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the earlier Paras. In this regard, it is seen that the 'place of removal' in the instant case cannot be the temporary godown set up near the customer's premises, as the goods having moved under an invoice from the factory gate for a specific customer have lost their character as to be sold' at the factory gate itself; that any further activity beyond the factory is for completion of the process of sale. 3.4 Learned AR, specifically to the query raised, states that the issue involved is for denial of credit on the services actually received by the appellant but at the premises which are unregistered. It was submitted that in terms of Rule 3(1) of the Cenvat Credit Rules, 2004, input services should have been received in the registered premises of the appellant. Similar thing has been recorded in para 19 of the order-in-original which is reproduced below:- 19. In view of the statutory provisions and the judicial pronouncements an discussed above, the availment of Cenvat credit in respect of input services not received at their premises but at a un-registered godowns, lying adjacent to the customer's plant for onward clearance to the customer's pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt Ltd [2016 (45) S.T.R. 76 (Tri. - All.)], tribunal has held as follows: 6. Having considered the rival contentions I find that in view of the Registration granted - centralised, including the premises at Mumbai, it is conclusive proof that the appellant is in legal occupation of the said premises, have rendered output services from such premises and have maintained centralised accounting at the Noida Office. I also find that on opening of branch at Mumbai by appellant, an intimation by the director of STPI was given to Revenue. I also find that output service have been rendered by Mumbai office, for which bill(s) have been raised. Thus, I hold that the appellant is entitled to Cenvat credit in respect of input services received at the premises other than the premises at Noida. ... 3.7 This order of tribunal was upheld by the Hon ble High Court of Allahabad vide its order dated 28.02.2017 in Central Excise Appeal No 326 of 2016 stating as follows: This is a central excise appeal against the order of the Customs, Excise Service Tax Appellate Tribunal dated 04.11.2015. The department by way of this appeal raised two following questions of law:- i. Whether t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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