TMI Blog2023 (6) TMI 646X X X X Extracts X X X X X X X X Extracts X X X X ..... hat Once the requirement of rule 4A of the 1994 Rules and rule 9 of the 2004 Rules are satisfied, the benefit of CENVAT credit could not have been demanded. Thus, the Commissioner was not justified in denying the benefit of CENVAT credit on the unregistered premises. In view of the decision of the Tribunl in Rajender Kumar Associatess, it has to be held that the registration of the premises with the Service Tax Department is not a condition for availing CENVAT credit. The demand could not, therefore, have been confirmed. Reversal of CENVAT Credit - denial of benefit of section 73 (3) of the Finance Act to the appellant for the reason that the provision of section 73 (4) of the Finance Act would be applicable - HELD THAT:- Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay Kumar Singh, Authorized Representative of the Department ORDER M/s. Oriental Insurance Company Ltd [the Appellant] is aggrieved by the order dated June 17, 2015 passed by the Commissioner wherein the demands on the following issues have been confirmed with interest and penalty. S.No. Issue Demand Relevant period 1. Cenvat credit on invoices addressed to unregistered premises 1,83,57,185/- April, 2008 to March, 2013 2. Reversal of Cenvat credit in terms of Rule 6 1,31,33,782/- April, 2011 to September, 2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not have been confirmed. 3. Shri Sanjay Kumar Singh, learned authorized representative appearing for the department, however, supported the impugned order and submitted that it does not call for any interference in this appeal. 4. The submissions advanced by the learned counsel for the appellant and the learned authorized representative appearing for the department have been considered. 5. The first issue is with regard to the CENVAT credit availed by the appellant on invoices address to unregistered premises. This issue was considered by a Division Bench of the Tribunal in Rajender Kumar Associatess, and after placing reliance upon the decision of the Karnataka High Court and decisions of the Tribunal, the Division Bench observe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind in various decisions, this Tribunal held that the credit cannot be denied on this reason. Reference can be made to the decision in Manipal Advertising Services Pvt. Ltd.(supra). We also note that in the appellant s own case on the same issue, the Original Authority for the later period held that denial of credit cannot be justified on this ground, vide order dated 21-7-2016. 18. This is what was also held by a Division Bench of the Tribunal in Pernod Ricard India Private Limited. 19. Once the requirement of rule 4A of the 1994 Rules and rule 9 of the 2004 Rules are satisfied, the benefit of CENVAT credit could not have been demanded. Thus, the Commissioner was not justified in denying the benefit of CENVAT credit on the unregiste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompany Ltd vs. Commissioner of Central Excise and Service Tax, New Delhi [ 2016-TIOL-622-CESTAT-DEL ] , wherein after placing reliance upon the decision of the Ahmadabad Bench of the Tribunal, the Tribunal observed that there can be no mala fide intention to evade tax in the case of a public sector undertaking owned by the Government of India. 11. The submissions advanced by learned counsel for the appellant deserves to be accepted. 12. Section 73(3) of the Finance Act provides that if service tax has been paid and due intimation has been provided to the Central Excise Officer, then a notice under section 73(1) is not to be issued. This fact that service tax had been deposited and intimation given is not disputed. Paragraph 2 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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