2018 (12) TMI 728

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.... (A. R.) for the Revenue ORDER PER SHRI P.K. CHOUDHARY The appellant is registered with the Service Tax and is engaged in the "Supply of Tangible Goods Service". A Show Cause Notice dated 03/09/2015 was issued alleging wrong availment and utilization of Cenvat Credit on Tippers as capital goods, on the strength of invalid invoices amounting to Rs. 7,31,780/-. Cenvat Credit has also been t....

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....al before the Tribunal. 3. The Ld. Advocate appearing on behalf of the appellant contended that it has already been clarified by the Central Excise Commissionerate, Madurai, by issuing Trade Notice No. 12/2009 dated 13/03/2009, that Tippers would be eligible as capital goods for services provided under "Supply of Tangible Goods". Further, Cenvat Credit on tippers had been taken and utilized on ....

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....orders of the lower authorities. 5. Heard both sides and perused the appeal records. 6. On perusal of records, I find that the assessee has brought on record the supporting invoices issued by M/s TATA MOTORS (which is duly registered with Central Excise) and has issued regular excise invoices evidencing payment of Central Excise duty on those CHASSIS NUMBER AND ENGINE NUMBERS of the TIPPERS.....

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....issioner may allow the Cenvat Credit. I observe that the goods were duly financed by the Finance Companies who have also issued NO OBJECTION CERTIFICATES after the loans were duly cleared. Thus, the fact that goods were not received by the assessee is not correct. The Ld. Advocate further submits that the SCN was issued in year 2015 for the period April 10 to Sept 2012 and was thus clearly barred ....