2017 (6) TMI 671
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....t services. On verification of records of the appellant, it was noticed by the audit team that appellant had availed cenvat credit of service tax paid on the services rendered by the foreign company for due diligence of purchase of mines in Indonesia and Turkey; environmental impact assessment in connection with setting up of Thermal power plant, setting up of plant and clearance from Airports authority and environmental consultancy services for setting up of coal based super critical Thermal Power Plant in Chattisgarh. Coming to the conclusion that the appellant had availed ineligible cenvat credit of the service tax paid on various services, a show cause notice was issued to the appellant directing them to show cause as to why the Cenvat ....
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....incorrect as appellant had filed ER-1 returns for the period in question i.e. September 2001 to August 2012 and disclosed the details of the credit availed during the relevant period It is also her submission that the appellate authority in his findings in para 5.2 (F) admitted the fact that appellant had disclosed all the details but did not give the benefit to the appellant only on the ground that description and usage of services was not mentioned in ER-1 returns and hence Revenue was unable to ascertain the eligibility, unless and until the books of accounts of the appellant are audited. She further submits that identical issue came up before various benches of the Tribunal in the following cases. a) CCE, jaipur Vs. Pushp Enterprises [....
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.... Ltd [2010(256) E.L.T. 369(Guj) and the decision of the Tribunal in the case of Lakhan Singh & Co. Vs. CCE, Jaipur [2013(10)TMI 1440-CESTAT, New Delhi]. It is his further submission that the extended period can be Invoked on the date of availing ineligible cenvat credit. 6. I have considered the submissions by both sides and also perused the records. The issue to be decided in this case is whether the appellant is eligible for Cenvat credit of the service tax paid on various consultancy services received by them or otherwise. On perusal of records, I find that the services for which service tax liability was paid does not seem to be input services which are in line in the manufacturing of final products of the appellant. 7. On merits, I f....
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....nt had taken Cenvat credit in respect of certain input services, which according to the Department was not admissible to them, it cannot be concluded that the credit had been taken knowing very well that the same was not admissible, unless there is some evidence in this regard. Moreover, when the quantum of service tax credit availed had been disclosed, the officers were always free to inquire from the respondent about details of the same and satisfy themselves about its correctness. In view of these circumstances, I am of the view that there is no infirmity in the impugned order. Revenue's appeal is dismissed." 9. The same view is expressed by the Tribunal in the case of Shah Alloys Ltd. Vs. CCE Ahmedabad-Ill (supra) and as also in th....