TaxTMI 
TaxTMI 
2017 (8) TMI 111
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....d Warehousing Services'; also registered as a dealer under the Central Excise Act, 1944. The appellant provided storage and warehousing facility for Ammonia Gas at cryogenic temperature to one M/s Birla Copper. Besides, they are engaged in trading of Ammonia Gas and pass on the CVD paid on such imported Ammonia Gas to their customers raising dealer's Excise invoice. Alleging that they had availed inadmissible cenvat credit of Rs. 16,27,181/- of the Service Tax paid on various input services viz. Jetty charges, wharfage charges etc. for the trading activity, but utilized the same in discharging their service tax liability on output service namely, storage and warehousing charges, demand notice was issued for recovery of the credit wi....
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....orage and warehousing charges, it cannot be said that mistakenly, credit was availed on the input services used by them for trading activity. He has a vehemently argued that they had knowingly and intentionally availed inadmissible cenvat credit of the service tax paid in relation to imported Ammonia for trading activity, and utilized it while, discharging his service tax liability on the storage and warehousing charges. It is his contention that the appellant had availed credit on input services, however, mis-declared in the returns filed by them; it was shown intentionally and deliberately under the heading input to escape the scrutiny of the Department. The Ld. AR further submitted that merely because the audit officers could not detect ....
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....eturns indicating the service tax paid, by utilisation of credit and also through gas. Thus,separate records and returns are filed for the activities mentioned as above, therefore, the plea of the appellant that there was no suppression, mis-declaration in availing credit of the service tax paid on jetty charges, wharfage charges etc. in importing the Ammonia Gas, which were used for the purpose of trading activity cannot be acceptable. Also, on scrutiny of the ST-3 returns filed with the department, I find that even though they have availed credit against various input services, namely, jetty charges, wharfage charges etc., but the same was mentioned under the category of 'input'. Needless to mention inputs and input services are s....
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....t be attributed of the audit inspection and at the relevant time. This was not established beyond doubt. Therefore, a remand was directed. Consequent upon such remand the Collector proceeded to pass an order and which we find not at all to be satisfactory. The Tribunal found that the Collector exceeded the scope of his authority and in terms of the remand. He did not record specific finding. There was a simple opinion that the invoices under which the goods were purchased were shown by the Assessee to the audit party, who visited the factory premises, but when the visit took place and who, on behalf of the Assessee, showed these invoices, was not disclosed. There was no material on record to show that the invoices were initialed or signed b....