AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2019 (3) TMI 107
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....sed penalty of Rs. 1,50,000/-. 2.1. Briefly, the facts of the present case are that the appellants are engaged in the manufacture of excisable goods falling under Chapter 73, 82 and 74 of the CETA, 1985. The appellants informed to the Department that they are also providing various taxable services on payment of appropriate service tax and undertakes trading activity of goods sought with a separate dealer registration. They are also availing the facility of cenvat credit on various inputs and input services under the provisions of Cenvat Credit Rules, 2004. The appellants stated that they have identified the invoices pertaining to eligible input services on which they have missed availing cenvat credit in the past and that missed out input....
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....round that input services documents were not produced and confirmed the demand along with interest and also imposed penalty of Rs. 1.5 lakhs. Aggrieved by the said order appellant filed appeal before the Commissioner(Appeals) who only allowed the credit of Rs. 7,245/- on hotel accommodation services and denied the credit of Rs. 20,41,716/- and also upheld the penalty of Rs. 1.5 lakhs. 3. Heard both sides and perused records. 4.1. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same is contrary to the facts and the law and binding judicial precedents. He further submitted that with regard to Outward GTA service, the place of removal being customer premises and not the factory gate. He fu....
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.... upon the following decisions: a. CCE V. Roofit Industries Ltd. - 2015 (319) E.L.T. 221 (SC) b. CCE V. Vardhaman Prestressed Products (P) Ltd. - 2017 (6) GSTL 286 (Tri.-Mum.) c. Madras Cements Ltd. V. Addl. CCE, 2015 (40) STR 645 (Kar.) d. Mahle Engine Components India Pvt. Ltd. V. CCE, 2017 (51) STR 44 (Tri.-Del.) e. GKN Sinter Metals Pvt. Ltd. V. CCE, 2018-TIOL-662-CESTATMUM. f. CCE V. EMCO Ltd. 2015 (322) E.L.T. 394 (SC) g. Birla Corporation Ltd. V. CCE, 2018 (10) GSTL 43 (Tri.-Del.) h. Mahle Engine Components India Pvt. Ltd. V. CCE, 2017 (51) STR 44 (Tri.-Del.) 4.3. Learned counsel for the appellant submitted that after the decision of the Apex Court in the case of Ultra Tech Cement Ltd., the Board has issued a Circular dated 0....
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.... appellant is supposed to supply the goods at the buyer's premises and the price of the goods include outward freight. Further I note that the various circular issued by the Board in the year 2007, 2014 clearly show that evidences of the parties is to be ascertained as to when the property in the goods passes along with the other documents i.e. purchase order, invoices etc. Further I note that the Hon'ble Supreme Court in the case of Ultra Tech Cement cited supra has held in para 11 to 13 as under: "11. As can be seen from the reading of the aforesaid portion of the Circular, the issue was examined after keeping in mind judgments of CESTAT in Gujarat Ambuja Cement Ltd. and M/s. Ultratech Cement Ltd. Those judgments, obviously, dealt with u....
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....y the Board cannot override the judgment of the Apex Court. By following the ratios of the Apex Court and the decision in the case of Ultra Tech Cement, I am of the considered view that there is no infirmity in the impugned order demanding the cenvat credit wrongly availed by the appellant with regard to GTA. 6.3. As far as CENVAT credit on CHA service is concerned, I am of the considered view that the services rendered by CHA falls under the definition of input service and therefore the appellants are entitled to the CENVAT credit on CHA services. Further regarding the credit on insurance service of Rs. 24,985/-, the learned counsel submitted that these services pertain to General insurance service of employees and marine insurance of goo....