TMI Blog2023 (5) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... ms wherein it was consistently held that when the entire Cenvat credit stands reversed, it is as good as not availing the credit. The learned Commissioner has relied upon the decision of High Court in the COMMISSIONER OF C. EX., BANGALORE-III VERSUS HIMALAYA DRUG COMPANY [ 2011 (2) TMI 1165 - KARNATAKA HIGH COURT] ; COMMISSIONER OF CENTRAL EXCISE VERSUS ASHIMA DYECOT LTD. [ 2008 (9) TMI 87 - HIGH COURT GUJARAT] upheld by the Supreme Court in COMMISSIONER VERSUS ASHIMA DYECOT LTD. [ 2009 (3) TMI 975 - SC ORDER] ; COMMISSIONER OF CENTRAL EXCISE VERSUS ASHIMA DYECOT LTD. [ 2008 (9) TMI 87 - HIGH COURT GUJARAT] ; HELLO MINERALS WATER (P) LTD. VERSUS UNION OF INDIA [ 2004 (7) TMI 98 - ALLAHABAD HIGH COURT] and some decisions of the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Manglam (a unit of M/s Shree Auro Iron Ltd., the appellant) for providing Business Auxiliary service. For the job-work of cutting of CR/HR Coils. 3. During the course of audit, the department observed that the appellant have availed service tax credit on common input services like office expenses, car expenses, telephone service, courier service, cargo handling service etc. which are used in providing taxable services and exempted services; the appellant had not maintained separate record for the Cenvat credit availed as per Rule 6(2) of the Cenvat Credit Rules, 2004 and have not paid the amount as provided under Rule 6(3) ibid. Three show cause notices were issued to the appellants seeking recovery of an amount of Rs.1,11,60,433/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... biles Private Limited vs. Commissioner [2019 (24) G.S.T.L. J115 (S.C.)] 3. Commr. of C. EX. CUS., Vadodara-II Vs Unimed Technologies Ltd. [2018 (17) G.S.T.L. 181 (Guj.)], 4. Commissioner of C. EX., THANE-I Vs Nicholas Piramal (India) Ltd. [2009 (244) E.L.T. 321 (Bom.)] 5. Tata Steel Ltd. Versus Commissioner OF C. EX. Service Tax-JSR [2014 (33) S.T.R. 440 G.S.T.L. 181 (Guj.)] 6. Commissioner OF C. EX., Thane-I Versus Nicholas Piramal (India) Ltd. [2009 (244) E.L.T. 321 (Bom.)] 7. Tata Steel Ltd. Versus Commissioner of C. EX. SERVICE TAX-JSR [2014 (33) S.T.R. 440 (Tri. - Kolkata)] 8. STATE OF JHARKHAND Versus AMBAY CEMENTS [2004 (178) ELT 55 (SC)] 8. Ms. J Kainaat, learned counsel appearing for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s appellate forums wherein it was consistently held that when the entire Cenvat credit stands reversed, it is as good as not availing the credit. We find that learned Commissioner has relied upon the decision of High Court in the Commissioner of Central Excise, Bangalore III vs. Himalaya Drug Company [2011 (271) ELT 350 (Kar)] ; Commissioner of Central Excise vs Ashima Dyecot Ltd. [2008 (232) ELT 580 (Guj)] upheld by the Supreme Court [2009 (240) ELT A41 (SC)] ; Commissioner of Central Excise vs. Foram Glazed Tiles [2011 (267) ELT 461 (Guj)] ; Hello Minerals Water (P) Ltd. vs UOI [2004 (174) ELT 422 (All)] and some decisions of the Tribunal. 11. Having gone through the records of the case and the case law submitted by rival con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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