2017 (11) TMI 283

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....mpton Greaves Ltd. are against denial of cenvat credit on certain services. 2. Ld. Counsel for the appellants pointed out that they are engaged in the manufacture of certain goods for which they have to import certain items. The appellants have two factories one at Kanjur Marg and other at Ahmednagar. The factory at Kanjur Marg is also registered as ISD (input service distributor). During the p....

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....HA takes care of various logistic operations in the port on their behalf. Various service provider at the port raise invoices in the name of CHA. He argued that that in all these invoices it is possible to make connection with the appellant s consignment, as their name appears as consignee in those documents. Ld. Counsel relied on the circular no. 119/13/ST dated 21.12.09 wherein the CBEC clarifie....

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....have gone through the rival submissions. I find that the appellants have admittedly taken credit in respect of services availed by Ahmednagar factory in their Kanjur Marg unit. The credit is obviously not admissible. The appellants have claimed that it was possible for them to transfer the said credit to their Ahmednagar unit as they were registered as ISD in Kanjur Marg unit. He argued that in th....

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....e issue of limitation and penalty is set aside and the matter is remanded to the original adjudicating authority to ascertain if the innocence pleaded by the appellants is justified by examining the data of duty paying and the cenvat credit availability at Ahmednagar unit. This issue is remanded to the adjudicating authority. 6. The second issue relates to service tax credit availed in respect ....