2018 (10) TMI 895

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Annexure thereto and therefore, proposing to deny credit and recover the same under Rule 14 of the CENVAT Credit Rules, 2004 read with Section 11A (1) of the Central Excise Act, 1944 along with applicable interest and penalty. 1.2 After considering the explanation of the assessee, the adjudicating authority vide Order-in-Original No. 42/2016 (Cx.) dated 31.10.2016 disallowed the CENVAT Credit to an extent of Rs. 1,55,197/-, ordered recovery of the same along with interest and imposed penalty as proposed by him in the Show Cause Notice. Aggrieved by the said Order, the assessee preferred an appeal unsuccessfully before the Commissioner of Central Excise (Appeals-II), Chennai, who vide Order-in-Appeal No. 287/2017 (CXA-II) dated 31.05....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d that the denial in the impugned Order is therefore unsustainable. He further submitted that the said Order-in-Original having been received by the assessee in June 2017, apparently no appeal is filed against the same. Ld. AR on the other hand, however, did not rebut the Orders-in-Original for the subsequent period nor was he able to say that any appeal has been preferred. 6.2 I find that the Revenue having accepted and allowed the availment of CENVAT Credit, cannot change its stand for any reasons and for different period. I am therefore of the view that the denial of CENVAT Credit on the above three services is unsustainable. 7. With regard to the clearing and forwarding services, however, the credit is allowable only up to the place o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the refund of Cenvat credit. Similarly insofar as refund of Cenvat credit is concerned, the limitation under Section 11B does not apply for refund a accumulated Cenvat credit. Therefore, bar of limitation cannot be a ground to refuse Cenvat credit to the assessee. 7. Insofar as requirement of registration with the department as a condition precedent for claiming Cenvat credit is concerned, learned counsel appearing for both parties were unable to point out any provision in the Cenvat Credit Rules which impose such restriction. In the absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, the three authorities comm....