2018 (12) TMI 366

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....lant is providing the said services to Madhya Pradesh State Mining Corporation Ltd. (hereinafter called as Corporation), however is not discharging the whole tax liability. Notices were accordingly served to the appellant to provide the requisite documents. Despite repeated reminders, the documents were not provided by the appellants. It is in furtherance of notices to the Corporation that details of payment made to the noticee alongwith the copies of bills issued by the noticee for the period of 2011-12 to 2015-16 alongwith the copies of work order between them were provided to the Department. On perusal thereof, the Department alleged as follows: (i) Noticee/ appellant have short paid the service tax amounting to Rs. 11,43,240/- during f....

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....rdered two machines for executing the contract at Megh Nagar site however by the time machines could arrive, the machines were diverted to appellant's Hirapur site where the credit was taken during quarter April-June 2011 and same was duly exhibited/ reported in appellants ST-3 return for the period April-June 2012. It is further submitted that ST-3 returns both for Megh Nagar for the period October 2011 to June 2012 and for Hirapur for the period April 2011 and June 2012 were duly enclosed on the record showing that the appellant has availed credit only at Hirapur site and not at Megh Nagar site. Resultantly, the cenvat credit availed has wrongly been denied to the appellant. The appellant had made a substantial compliance of Rule 9 of Cen....

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....ngwith the ledger accounts of the service recipients that the appellant have paid service tax in excess during the period in question and that the charge of short payment of service tax as alleged in Show Cause Notice is not based on any evidential proof. The findings are therefore upheld. 6. Now coming to the findings about confirming the recovery of the Cenvat credit of Rs. 4,58,476/- alleging the same to be wrongly availed. It is observed that the credit has been availed on the purchase of two machines vide two invoices dated 06.06.2011 and 24.12.2011 which were to be used to execute the work order of mining between the Corporation and the appellant. The work orders were with respect to two sites namely Hirapur and Megh Nagar. The machi....

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....s with complete particulars but it is quite oblivious that if the documents is not produced in original or if lost, the claim will not to be defeated especially when the Department is not in dispute about receipt of goods, their use in providing the output service and about the duty paid character of inputs. The Hon'ble High Court of Madhya Pradesh in the case of Union of India Vs. Kataria Wires Ltd. 2009 (241) E.L.T. 31 MP has held that since the duty was paid for the inputs and inputs were used in captive consumption for manufacture of final product merely because original and duplicate copy as required by Rules were lost, the claim could not be defeated. The Larger Bench of this Tribunal in the case Kamakhya Steel Vs. C.C.E. 2000 (121) E....