2019 (8) TMI 486

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....on Hotel stay; and (iv) Credit availed on Auction Services; 2.1 Shri. S.S. Muralidharan, Chief Financial Officer (CFO) appearing for the appellant, submitted at the outset that with regard to the denial of credit on GTA Services, the authorities below have not considered the C.B.I.C. Circular No. 1065/4/2018-CX dated 08.06.2018 because in the case on hand, according to him, the delivery is at the customer's place. He also drew attention to the sample invoices. He also contended that the authorities below have only considered the decisions but not the C.B.I.C. instructions (supra) which is very relevant as in respect of the delivery, the agreement is on 'FOR' destination basis only. 2.2 With regard to the invoices being addres....

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....nstructions (supra) which was issued three months after the passing of the adjudication order. In any case, the appellant has not established its ownership till the delivery or the risks attached to the delivery, as specified at paragraph 4 of the above Circular. (ii) Invoice addressed to Corporate Office: The appellant has not satisfied Rule 7 of the CENVAT Credit Rules, 2004 wherein the procedure has been laid for distribution of credit by an ISD. (iii) Hotel stay: Ld. AR submits that the identity of the visit of the technician vis-à-vis a particular unit, is not established, which is a condition precedent. (iv) Auction Services: It is her case that the scrap generated is as good as an exempted good or in....

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....ies to the appellant on this, ascertain actual facts and then give a finding after considering the decisions of the Hon'ble Supreme Court as also the C.B.I.C. Circular (supra). II. Invoices addressed to Corporate Office: (i) The appellant had, right from the stage of reply to the Show Cause Notice, taken the stand that it has three operating units with separate Central Excise Registration and that there was only one Corporate Office where no official activities take place. But however, they have centralized Service Tax Registration for all the units, including their registered office. They did not obtain the Input Service Distributor (ISD) Registration, which according to them was only a procedural lapse and that it has also bee....

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....to the manufacturing activity, though not in the activity of manufacture per se. (ii) This, according to me, deserves credit. The First Appellate Authority has not referred to or relied on any piece of evidence as to his observation that "when the services are used primarily for personal consumption of any employee, then such input credit on such services is not an eligible credit" and nor is it the case of Adjudicating Authority that the same were used for the 'personal consumption of any employee.' Therefore, according to me, the denial is not proper and is only on assumptions. Accordingly, I set aside the impugned order even to this extent. This ground-of-appeal is accordingly allowed. IV. CENVAT Credit on Auction Services: ....