9911796707
TMI Blog2024 (1) TMI 391X X X X Extracts X X X X X X X X Extracts X X X X ..... eviable on manufacture of 'active pharmaceutical ingredient (AQI - also known as bulk drugs)', and Shri Anand Dhoka, an employee of assessee alleged to be actively involved in irregular availment of Rs. 71,98,764 under CENVAT Credit Rules, 2004 as credit of tax paid towards services procured by their head office that was assigned as 'input service distributor (ISD)' exclusively to their Patalganga plant between 1st April 2005 and 30th April 2008. According to the findings in order [order-in-original no. 91/MAK (91) COMMR/RGD/13-14 dated 7th November 2013] of Commissioner of Central Excise, Raigad, the consideration for 'art designing, design & artwork, consultancy, credit card, membership subscription, professional charges, rent of hotel, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ' was unjustified as the 'cost centres' were unconnected with their manufacturing activity. Learned Counsel for appellant disparaged the approach of the adjudicating authority who, relying upon statements, observed that these, not having been retracted, were conclusive evidence as held by the Tribunal in Gopal Industries Ltd v. Commissioner of Central Excise, Indore [2007 (214) ELT 19 (Tri-LB)]. It was further contended that each of the services were, directly or indirectly, related to manufacture and that rule 7 of CENVAT Credit Rules, 2004 stipulated only two conditions which they were in compliance with. He argued further that date of registration as 'input service distributor (ISD)' was not relevant as long as services had been procured ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. We find that the impugned order has fastened recovery of credit availed during the disputed period by relying upon statements on the premise of being tenable merely for not having been retracted. It is seen that reliance had been placed on the statement of Shri Anand Dhokia and which, by its contents, was held as having absorbed the statement of Sachin Madan with it. With the former having been made a noticee and response thereto being denial of the charges, that could well be deemed to be retraction that neutralizes the presumption that the adjudicating authority relied upon for conclusion as facts. Furthermore, Learned Counsel has placed before us justification for availment of credit of tax paid on procurement of each of the services. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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