TaxTMI 
TaxTMI 
2018 (8) TMI 12
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....t that the assessee had wrongly taken credit on invoices on the following grounds: (a) They took credit on documents which are not in their name but in the name of their CHA. (b) They have taken credit of the entire amount of freight instead of service tax paid on it. (c) They have taken credit on tax paid on insurance amounts. 2. When this was pointed out, appellant reversed the entire credit along with interest thereon. Subsequently two show cause notices were issued seeking to dis-allow the credit and demanding interest and proposing to impose penalty on them. The demands were confirmed by the lower authorities along with interest and the amounts already paid were appropriated towards the same. The lower authority also imposed ....
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....eligibility of the credit as well as the penalty. The Learned Counsel for the appellant produced a list of 29 invoices on which credit was taken by them but which were in the name of their CHA (Custom House Agents). He also produced invoice no.405 dated 14.05.2011 issued by M/s Gateway East India Pvt Ltd in the name of Act Marine Agency, Visakhapatnam on account of M/s Maxworth Plywoods Pvt Ltd. The Learned Counsel also contended that there was no wilful suppression of facts in the present case and there was only an omission or failure. He also contended that the demand was clearly time barred as there is no wilful suppression of the facts. 3. The Learned Departmental Representative on the other hand reiterated the arguments made in the Or....
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....aspect as there are no invoices before me to decide whether or not these are related to the provision of inward transportation of their inputs. Of the three issues, they conceded one and about the other two, needs factual verification of the individual documents to see whether the invoices raised in the name of their CHA were actually related to the services rendered for the appellant. Similarly it is also to be ascertained whether the insurance service on which they claimed service tax credit is relatable to their inward transport of inputs. As far as the interest and penalty are concerned they are liable to be imposed if the assessee had taken credit in contravention of CENVAT Credit Rules, with an intention to evade payment of duty. As h....