2022 (2) TMI 1123

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....to have taken wrong Cenvat Credits of following amounts:- 1) Cenvat Credit of Rs. 89,057/- for detention of container (as per Circular No. 121/3/2010 dated 26.04.2010 detention is not a service. Hence Service tax cannot be charged.) 2) Cenvat Credit of Rs. 30,705/- on the invoice issued by the Bank to the other related manufacturing unit/offices of the appellant. Despite that all the particulars required under sub-rule (2) of Rule 9 of Cenvat Credit Rules were not provided. 3) Cenvat Credit of Rs. 6,72,264/- on input services on which the service tax was payable under reverse charge mechanism. 4) Cenvat Credit of Rs. 2,03,985/- taken after expiry of 1 year of issue of any of documents in Rule 9(1) 5) Cenvat Credit of Rs. 3,64,151/....

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....iable to pay service tax under reverse charge mechanism the appellant made payments to the suppliers in the month of March, May, June and November 2017. The payment of service tax was made on 30th of June, 2017 for the total ocean freight (OF) covered in all the import invoices. Still the appellants have been made liable to pay service tax w.e.f. 23.04.2017. The order of Commissioner (Appeals) is accordingly prayed to be set aside and appeal is prayed to be allowed. 4. Per contra, ld. D.R. has emphasized the justification of the order under challenge, submitting that the Commissioner (Appeals) has meticulously examined the facts and circumstances of the case with respect to respective proposal of reversal of Cenvat Credit. Major part of de....

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....5.2017 1532785.68 21459.00 31.03.2017 -do- 21459 4. 10082041/ 23.03.2017 GTG 03221511/ 23.03.2017 9612466/ 09.05.2017 1447111.66 20259.56 21.06.2017 -do- 20260 5. 10077990 09.02.2017 GTG0221200/ 09.02.2017 9919293 / 01.06.2017 1430169.89 20022.38 10.05.2017 -do- 20022 II. Shanghai EOS International Trading Co. Ltd. Sl. No. Invoice No./Date Bill of Lading No. & date Bill of Entry No./date CIF Value (INR) Serviced Tax @ 1.4% of CIF (Rs.) Date of payment to supplier Date of payment of serviced tax Credit availed 1 86702356/ 11.04.2017 EPIRCHNSHW 211368/ 18.04.2017 9551354/ 03.05.2017 18205519.42 254877.27 09.11.2017 Challan No.18273 dated 30.06.2017 254877 &nb....