9911796707
TMI Blog2022 (9) TMI 1336X X X X Extracts X X X X X X X X Extracts X X X X ..... ,907/- of Service Tax paid on insurance premium on motor vehicles owned by the Appellant. Out of this, an amount of Rs.5,108/- has been debited since it was for the period post 01.04.2011. The only dispute is to the extent of Rs.5,799/-. The third issue is regarding denial of credit of Rs.2,80,091/- for violation of Rule 16 of Central Excise Rules, 2002 read with Rule 9 of Cenvat Credit Rules, 2004. 3. Regarding the first issue of denial of credit of 50% amounting to Rs.17,650/-, which has been used for construction of support structures for movement of cranes, I find that the issue is no more res integra and is squarely covered by the decision of the Tribunal in the case of Euro Containers Vs. Commissioner of C.Ex., Chandigarh-I [2015 (32 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble. The same is set aside. The appeal is allowed." In view of the above decision of the Tribunal, the denial of credit cannot be sustained and is set aside. 4. Regarding the second issue for denial of credit of Rs.5,799/- for the financial year 2010-11, out of total credit taken amounting to Rs.10,907/- of Service Tax paid on the insurance premium of the motor vehicles owned by the Appellant and used in or in relation to the manufacture of the final products for the year 2010-11 and 2011-12, it is submitted that the Appellant debited the amount of Rs.5,108/- taken in the year due to the amendment in the definition of input service w.e.f. 01.04.2011. For the year 2010-11, the Service Tax paid on the insurance premium paid on the motor ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are taken back at the nearby depots. Since the material is received physically at the depot, the depot has to issue 'stock transfer invoice' so that the depot can get those materials in the SAP ERP system and sell in future from their depot. They have to follow this process in the SAP ERP system only to comply with the controls deployed in the system as they are unable to record these transactions which occurred rarely. The Ld.Commissioner of Central Excise, Kolkata-VII vide his letter dated 11.12.2013 considered the prayer of the Appellant under Rule 16(3) subject to the conditions stipulated in the said permission letter. The Ld.Adjudicating authority observed that credit was availed on the basis of 'credit notes' received in the factory ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in the absence of any such documents indicating the particulars of goods cleared from the factory and amount of duty paid on the same and particulars of returned goods and duty debited, he had no option but to uphold the order of the Ld. Adjudicating authority. The Appellants have filed summary of invoices, credit notes and stock transfer invoices for the financial years 2009-10, 2011-12, 2012-13 and 2013-14 (the disputed period) and the summary shows the customer's name, tax invoice No., Excise Invoice No., Invoice date, credit note No., credit note date, material value as per credit note, excise duty as per credit note, stock transfer to locations, stock transfer proforma/tax invoice No., stock transfer excise invoice No., stock tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lful suppression of facts. As the Appellants are filing statutory monthly returns showing clearance of the impugned goods and all along they were in communication with the Department, therefore I find that the allegation of suppression of facts with intent to evade payment of duty is not sustainable. Hence, the demand beyond the normal period of limitation is barred by limitation, and is accordingly set aside. The demand for the normal period along with interest is upheld. In respect of penalty I find that the allegation of suppression with intent to evade payment of duty is not sustainable therefore penalty under Section 11AC of the Central Excise Act, 1944 is also set aside. The Appeal is disposed of in the above terms. (Dictated and pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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