AI Drafter 
TaxTMI 
TaxTMI 
2020 (10) TMI 863
X X X X Extracts X X X X
X X X X Extracts X X X X
....liability as may be applicable to them. The appellant also availed the benefit of Cenvat Credit of duties paid on input and capital goods and also service tax paid on input service. The appellant purchased Dumpers/trippers for use in providing the output taxable service i.e. mining service during the period May, 2008 to March, 2009. 2. During the course of audit of the appellant it was observed that the appellant have wrongly availed the Cenvat Credit on Dumpers/trippers as capital goods. The audit objection culminated into issuance of Show Cause Notice dated 07.05.2013 whereby, it was proposed to deny the Cenvat Credit under the provision of Rule 14 of the Cenvat Credit Rules, 2004 read with section 73(1) of the Finance Act, 1994. It wa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t of Dumpers and parts thereof. He also placed reliance on this tribunal's judgment in the case of IBC LTD. reported in 2016 (45) STR 414 (Tri.-Hyd). As per this judgement the tribunal has considered the Dumpers/trippers as inputs and credit was allowed. He also relied upon the judgment in the case of HINDUSTAN COPPER LTD. reported in 2016 (342) ELT 282 (Tri.-Del), INDIA CEMENT LTD. reported in 2009 (238) ELT 193 (Tri.-Chennai). He further submits that even as per the definition of inputs provided in Rule 2(k) of the Cenvat Credit Rules, 2004, since the definition is wide enough, it covers Dumpers/trippers etc. as inputs. He also submits that there is no statutory bar in availing the Cenvat Credit on Dumpers/trippers as inputs. He further s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....7.05.2013 was issued. He submits that in the above events of the facts there is no suppression of fact on the part of the appellant, all the informations verified by the Audit Officers were available before the jurisdictional range officers therefore, there was no suppression or wilful misstatement on their part. Accordingly, the entire demand is time barred. He further submits that since issue involved the interpretation of Cenvat Rules, for this reason also extended period could not have been invoked for demand. 5. On the other hand, Shri H.K.Jain, Learned Assistant Commissioner (Authorized Representative) appearing on behalf of the revenue reiterates the finding of the impugned order. He also filed detailed written submission dated 13....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... decided by us in the present case is that whether the appellant have rightly taken the Cenvat Credit in respect of Dumpers/trippers either as a capital goods or as an input. After giving careful observation we find that the present case can be disposed off on limitation itself without going into the merit of the case. We find that the appellant have bonafidely availed the Cenvat Credit in respect of Dumpers/trippers and the details of the credit was declared in their ST-3 Returns. Moreover, on the query from the Range Officer, the appellant have submitted invoice wise details of credit which contained the Cenvat Credit taken on invoices of Dumpers/trippers also. Therefore, we find that there is no suppression or wilful suppression of facts....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sion, we set aside the penalties imposed in these appeals under Rule 15 of the Cenvat Credit Rules. To that extent, the impugned order is set aside." • 2017 (349) ELT 349 (Tri.-Ahmd)-Adani Gas Ltd .Vs. CCE. Ahmedabad "24. We find from the records that correspondences between the Department and the appellant had been continuing on the issue of centralised registration since Oct., 2005. Therefore, there is merit in the contention of the appellant that necessary information had been furnished from time to time about their business of compression of natural gas and distribution/sale of CNG from daughter stations through their various letters enclosed with the appeal paper book. Besides, the appellant had informed the depar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....has not clearly disclosed that he had availed credit of service tax paid on the textile (sic) services rendered for the wind mills situated away from his factory. I find no merits in the above observation and finding of the Commissioner (Appeals). Having accepted that the appellants had filed monthly returns showing availment of credit of Rs. 2,04,000/-, no suppression or mis-statement with an intent to evade duty, can be attributed to them. In any case, the same Commissioner (Appeals) has set aside the penalty imposed upon the appellants by following the Tribunal's decision in the case of M/s. Rajhans Metals Pvt. Ltd, which has observed that the disputed issue is a issue of interpretation and there is no justification for imposition of pen....