2023 (1) TMI 1043

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.... appellant is working under the name and style of M/s J. K. Lakshmi Cement Ltd., a Public limited company registered under Companies Act, 1956 having its cement manufacturing unit and registered office at Jaykaypuram, Distt -Sirohi, Rajasthan and Head office at New Delhi. The appellant was the holder of Central Excise registration and is inter-alia engaged in manufacturing of cement falling under Chapter sub-heading 25232910, 25232930 of the schedule to the Central Excise Tariff Act, 1985 (Act in short). 4. The dispute is for disallowance of cenvat credit on the services of the transportation of goods by the Government Railways under the service tax net w.e.f. October, 2012. The history of the case is enumerated as under:- i) In....

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.... the Central Excise & Service Tax statute was brought to the notice of the CBE&C, Central Excise department and the Railways authorities as well. 6. The appellant as the recipient of services of the Govt. Railways, being placed in the situation by the legislature as aforementioned, the only document which could have been produced evidencing the payment of service tax was the photocopies of the railway receipt duly authenticated by the concerned railway authorities. However, the appellant also applied for and demanded the certificates from the railway authorities, evidencing payment of services tax corresponding to the authenticated photocopies of the railway receipt. The certificate evidencing the payment of service tax corresponding to ....

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....Show cause notices No. V(25)Adj/JPR-II/342/2014/66-68 dated 29.10.2014 and No.V(25)Adj/JPR-II/352/2013/3569 dt. 25.10.2013 were issued inter-alia alleges that "on the scrutiny of the records submitted by the appellant it has been observed that appellant has availed and utilised cenvat credit on the strength of photocopy of receipts in respect of freight, Wharfage Charges and Demurrage Charges in respect of transportation of inputs, issued by the Indian Railways amounting to Rs.1,55,502/- and Rs.5,05,89,551/- during the period from October, 2013 to August 2014 and October, 2012 to September, 2013. On the above premise appellant was called upon to show cause as to why:- Sl. No. Cenvat credit amount (Rs.) Penalty Other penalty 1....

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.... 2014. Ld. Counsel further urges that there is huge backlog and after lot of persuasion by the appellant the STTG is issued by the Railways. It is further urged under Rule 9(2) of CCR the appropriate officer of Service Tax/ Central Excise have been empowered to allow the benefit of cenvat credit after verifying the fact of receipt of the service by the assessee and payment of service tax. In the facts of the present case, there is no dispute with regard to receipt of the service and payment of service tax, which is mentioned on the body of the RR duly certified by the Railway Officer. Accordingly, she prays for allowing of the appeals. 12. Learned Authorised Representative Sh. O. P. Bisht appearing for the Revenue relies on the impugned ....