TaxTMI 
TaxTMI 
2013 (7) TMI 466
X X X X Extracts X X X X
X X X X Extracts X X X X
....sable products falling under Chapter 72 and 73 of the First Schedule to the Central Excise Tariff Act, 1985. The appellants are availing Cenvat Credit of duty paid on inputs and capital goods as well as Service Tax paid on input services under Cenvat Credit Rules, 2004. During the audit of the appellant's records, it was noticed that during 2006-07 and 2008-09, the appellant had paid service tax in terms of Section 66A of the Finance Act, 1994 read with Rule 2(d )( iv) of Service Tax Rules, which was paid as recipient of services on commission paid to foreign agents M/s. Matrix Resources PTE Ltd., Singapore in connection with purchase of Nickel. It was noticed that the appellant had availed Cenvat Credit of the said Service Tax even though ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Rule 15 of the Cenvat Credit Rules, 2004 read with Section 11AB of the Central Excise Act, 1944 with the option to pay 25% of the confirmed penalty on the condition that interest and reduced penalty are paid within 30 days of the communication of the impugned order. 3. Being aggrieved by such an order, appellant filed appeal before the First Appellate Authority though did not contest the Cenvat Credit reversal, which was already paid and appropriated, but disputed the interest and penalty imposed on the ground of limitation as well as there being no provision under Central Excise Act, 1944 and the Rules made there-under. The First Appellate Authority did not agree with the contentions of appellant and concurred with the adjudicating aut....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hat in the case of Pushp Enterprises [2011 (22) STR 299 (Tri.-Del)] , the Tribunal held that having been filed return under self-assessment, credit cannot be held as taken knowingly as not admissible merely because credit on input services considered as not admissible by the officers of the department. 5. The ld. Departmental Representative would reiterate the findings of the lower authorities. 6. I find that the issue involved in this case is availment of cenvat credit of service tax paid by appellant on the commission given to the commission agent situated abroad discharge of tax by appellant under reverse charge mechanism. Such cenvat credit liability fell on appellant as per provision 66A of the Finance Act, 1994 which mandated th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ellant has abided provisions of law by filing monthly returns to the authorities indicating availment of cenvat credit on such service tax paid on commission. In my view, there cannot be any suppression or mis -statement of facts on behalf of the appellant with an intention to evade duty. I find that reliance placed by the ld. Counsel in the case of Pushp Enterprises (supra) is correct as the issue in this case is squarely covered by the ratio. The ratio of the decision of the Tribunal is respectfully reproduced: "In these cases, there is no dispute about the fact that the ER-1 Returns had disclosed the availment of Cenvat Credit but since there is no requirement for enclosing the invoices or giving the details of such credit or neither ....