TaxTMI 
TaxTMI 
2018 (7) TMI 520
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....n ineligible input services including hazardous handling service, operation and maintenance of wind mill, membership of clubs, group insurance of staff, life insurance of directors and employees for the period January, 2011 to March, 2015 on the ground that said services were not used in relation to manufacture of final products (i.e. processed fabrics). Out of the above mentioned amount of Cenvat Credit, the operation and maintenance of wind mill constitutes a substantial amount of cenvat credit of Rs. 5,08,101/-. A show cause notice dated 17.10.2015 was issued to the appellant as to why :- (i) Cenvat credit of Service Tax to the tune of Rs. 6,17,860/- (ST Rs. 5,99,862/- Edu. Cess of Rs. 11,997/- and S & HE Cess of Rs. 6,001/- has taken w....
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....Authority: "(a) I disallow the credit of service tax amounting to Rs. 5,42,169/- (including Education and S &HS Education Cess) out of the total demand of Rs. 617860/- under the provisions of Rule 14 of Cenvat Credit Rules, 2001 read with proviso to Section 11A(4) of the Central Excise Act, 1944 and order to recover the same from the assessee. The amount of Rs. 49,518/- already reversed/ deposited by the assessee is ordered to be appropriated in Government account. (b) I order recovery of interest at the applicable rates under the provisions of Rule 14 of the Cenvat Credit Rules 2001 read with Section 11AA of the Central Excise Act, 1944 on the amount of service tax so disallowed above, the interest of Rs. 25076/- already deposited by th....
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...., used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation up to the place of removal." 7. Learned Counsel for the appellant submitted that since the cenvat credit on membership of club and life insurance has been reversed by the appellant prior to is....
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....8. Learned AR appearing for the department submitted that electricity generated outside the factory is not brought directly to the factory for use but it was sold to the Electricity Board and factory used the electricity supplied by the Electricity Board. In case the factory sold 1500 units to Electricity Board and used 500 units supplied by the Electricity Board, in that situation, factory has to receive money for 1500 units and simultaneously to pay amount for 500 units. Therefore, this cannot establish that electricity produced outside the factory and sold is same which is used in the factory. He also submitted that mere adjustment in financial account cannot establish electricity produced outside factory and sold is the same which is us....
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....f electricity by the appellant from wind mill at Jaisalmer and the electricity consumed by them for the production of excisable goods in their factory. On the issue of extended period of limitation, she contended that to allege suppression there has to have some positive, corroborative evidence which is absent in the present case. She submitted that mere failure to declare does not amount to mis-declaration or wilful suppression. Some positive act on part of the party to establish either willful mis-declaration or willful suppression is must. 10. Learned AR for the respondents submitted that the appellant cannot raise this issue before this Tribunal when it has not been raised by them before any of the authorities below. 11. In my view, i....