AI Drafter 
TaxTMI 
TaxTMI 
2019 (3) TMI 1183
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....t Ltd., for excavation etc. During the course of audit of the appellant's records, the audit party came to a conclusion that appellant is not eligible for availment of CENVAT Credit of central excise duty paid on tippers and dumpers, that the CENVAT Credit availed on other capital goods imported through Voltas Ltd., are also not eligible as M/s Voltas has not given importers invoice and services rendered by ASIP though taxable, documentary evidences do not indicate details as required under the Service Tax Rules and CENVAT Credit Rules, 2004. Appellant having not agreed with the audit para, a show cause notice dated 20.10.2010 was issued demanding the duty and the reversal of CENVAT Credit so availed on these three counts for the period June 2005 to September 2009. After considering the reply filed by the appellant, after following due process of law, the adjudicating authority came to a conclusion that the demands raised needs to be confirmed. He did so with interest and imposed penalties. Hence this appeal. 3. Learned Chartered Accountant appearing for the appellant at the outset submits that the CENVAT Credit availed on dumpers and tippers, during the period in question is ar....
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....es issued by the importers, he submits that the capital goods were imported by Voltas Ltd., on whom appellant had placed a purchase order. He would draw our attention to the invoice raised by the Voltas Ltd., annexed at page no. 134 of the appeal memoranda and also the enclosed documents therein i.e. bill of entry, challan which indicates date of payment, etc., and submits that the entire imported machinery was sold and delivered in its original packing to appellant and Voltas Ltd., had raised the invoice enclosing therein the copy of the bill of entry hence appellant has taken the CENVAT Credit of CVD paid. He would submit that reason for denying the CENVAT Credit to appellant is that Voltas invoice is not a importer's invoice which indicates duties paid. As regards the CENVAT Credit availed of the services rendered by ASIP Pvt Ltd., he submits that the said invoice of the service provider clearly indicates agreement between the appellant and the service provider, billing period and the service tax registration number of the service provider, indicating service tax element separately on the invoice. He draws our attention to invoice of M/s ASIP Pvt Ltd. He would submit that having....
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.... cannot be considered as a document on which CENVAT Credit can be availed. As regards the input services, he would submit that the said document which is produced before the Tribunal was not produced before the lower authorities. 5. On careful consideration of the submissions made by both sides and perusal of records, we find that the entire issue is regarding availment of ineligible CENVAT Credit. 6. The facts stated herein above are not disputed by both sides. Accordingly, we proceed ahead to decide the issue . 7. As regards the CENVAT Credit availed of the central excise duty paid on dumpers and tippers, we find that on merits, this Tribunal in the case of Ganta Ramanaiah Naidu (Supra) (wherein one of us Shri M.V. Ravindran was a Member) has held that CENVAT Credit cannot be availed as these vehicles are registered with the authorities i.e. under Motor Vehicle Act and the rules made there under. On merits of this point, we find that the appellant's case is covered against them. In view of this, we hold that on merits assessee has no case as regards the CENVAT Credit availed of the central excise duty paid on dumpers and tippers. However, having said so, we find that Lea....
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....ery on Voltas Ltd., (mining, construction equipment division). The said M/s Voltas Ltd., imported machinery from United Kingdom filed a bill of entry discharging the applicable customs duty and also discharging the counterveiling duty, as per documents enclosed in appeal memoranda. The reasoning of the adjudicating authority in demanding CENVAT Credit of such invoices, is on the ground that invoice of Voltas is not the importers invoice, does not indicate the amount of CVD paid by them and passed on to appellant. In our considered view on perusal of the documents annexed to the invoice raised by Voltas Ltd., we notice they clearly indicate that the capital goods have been imported for appellant, cleared by paying appropriate customs duty, CVD, evidenced with the challans, and the said capital goods have been delivered and received in the premises of appellant, and that there is no dispute as to the said capital goods were put to use and used in the mining or for rendering mining services, in the premises of appellant. When the documents clearly indicate the receipt of capital goods, use of them within the mining area for rendering taxable output services, we find that denial of CEN....