2017 (9) TMI 412

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....rol Panel's/Cabinet etc. As per the show cause notice dated 27/01/2012, invoking the extended period, the brief facts are that the appellant have taken CENVAT Credit on the basis of input invoices, debit notes for various office premises other than those included in their Central Excise Registration certificate, and which are in no way used in or in relation to manufacture of the goods. It further appeared that the invoices were not having address of the registered premises but of various other office premises not included in the Registration certificate, and thus it appeared there are not in use for the purpose of the business of the appellant. It also appeared that the appellant have suppressed the facts from the Department and as suc....

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....llant that they have used the services in relation to the business, but however they failed to explain either before the lower authority or before him as to how and why the invoices/documents were issued, giving address other than that of the appellant. As regards limitation, the learned Commissioner observed that the earlier show-cause notice was issued in a different matter altogether relating to denial of credit on debit notes. In the present case credit was denied for the reason that the invoices or documents were issued in the address other than that of the appellant. 4 Being aggrieved, the appellant is before this Tribunal on the ground that the appellant had taken additional premises in the same complex, due to increasing business....

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....r evidence before the courts below. 6. Having considered the rival contentions, I find that out of the total CENVAT credit disallowed for Rs. 41,971/- the appellant is only contesting the CENVAT credit relating to rent for the premises, not included in the registered certificate amounting to Rs. 24,106/-. Considering the fact that the appellant have urged that the said premises have been used for business and also. Subsequently included in the Registration certificate, I allow this appeal by way of remand to the extent of CENVAT credit on rent Rs. 24,106/-. I remand this matter to the adjudicating authority to allow the CENVAT credit subject to satisfaction that the premises in question have been included in the GST Registration certific....