TaxTMI 
TaxTMI 
2018 (10) TMI 81
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....nged and resulted in confirmation of duty demand of Rs. 4,29,853/- against inadmissible credit, interest and penalty of equivalent amount invoking extended period. 2. Factual backdrop of the case, as revealed from the appeal memo and the submissions of the ld. Counsel for the appellant is that services availed by the appellant company by its factory situated at Village Washind Tal., Shahpur, Thane were held as inadmissible for availment of credit. Those services availed and grounds of refusal are enumerated in the order-in-original. Broadly they are - 1) Invoices of certain services were raised in the name of appellant head office; 2) Services of labourers used for civil work in shifting of machinery; 3) AMC....
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....ble credits. He further submitted that in view of decision reported in 2017 (3) GSTL 418 (Tri-All), 2009 (16) STR 418 (Tri-Ahmd), 2012 (27) STR 134 (kar.) invoices addressed to Head office and services rendered at the factory units are also eligible for availment of cenvat credit against such services availed at the factory for which he prays for setting aside of the order passed by the Commissioner (Appeals) and concerning part refusal of credits. 4. In response to the submissions of the appellant, ld. AR for the department submitted that appellant obtained licence as input service distributor but had not followed the distribution pattern required under the Rule for transfer of goods and services from the Head office to the factory unit....
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....me does not have direct relation to the input availed of against modernisation/ renovation. 5. Giving a pause at his argument, I have inspected the sample invoices for my appraisal and exhibit A, B and C annexed to the appeal memo since allegation of fraud and tampering of evidence is raised against the appellant. As it appears to the naked eye, in both bills raised by M/s. G. Raju, Engineering Works contractor on 06.09.2010 and 06.3.2011, original description in the particular column is machinery shifting from Washind to Goa but in the first copy of bill labour charges are inserted in a different handwriting at the end of the description and in the second bill, it is inserted also in another handwriting at the beginning of the descripti....
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....s no right to approach the Court. He can be summarily thrown out at any stage of litigation. 8. I find it proper to reproduce the relevant para of the said judgment. "The courts of law are meant for imparting justice between the parties. One who comes to the court, must come with clean hands. We are constrained to say that more often than not, process of the court is being abused. Propertygrabbers, tax-evaders, bank-loan-dodgers and other unscrupulous persons from all walks of life find the court-process a convenient lever to retain the illegal-gains indefinitely. We have no hesitation to say that a person, whose case is based on falsehood, has no right to approach the court. He can be summarily thrown out at any stage of the li....