2023 (2) TMI 476

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.... in the trading of goods which is a declared service in terms of Section 66E(a) of the Finance Act, 1994. Further, trading of goods is one of the services is listed in the Negative list of service under Section 66(D)(e) of the Finance Act, 1994 and therefore, service tax is not eligible on trading of goods in terms of Section 66 B of the Act. It was also observed that appellant have availed the Cenvat credit of service tax paid on the services viz. Chartered Accountant, GTA, Manpower Recruitment etc which were used in the manufacturing of dutiable goods as well as trading activity. Since the trading is an exempted service and Cenvat credit of all these services were availed by the appellant and the same was utilized for discharging the cent....

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....t under Rule 3(4)(5) of Cenvat Credit Rules, 2004. Therefore, merely because separate details were not given demand should not have been confirmed. He placed reliance on the following judgments:- (a) 2018 (4) TMI 655 - CESTAT Mumbai - Exide Industries Limited vs. Commissioner of Central Excise & Service Tax, Raigad. (b) 2018 (5) TMI 912 - CESTAT Bangalore - M/S. Kairali Steels and Alloys Pvt. Ltd. vs. Commissioner of Central Tax & Central Excise, Calicut (c) 2018 (9) TMI 981 CESTAT Chennai - M/S. Messer Cutting Systems India Pvt. Ltd. vs. Commissioner of GST & Central Excise, Coimbatore (d) 2022 11 TMI 861 - TRI AHD - GE Power India Limited (e) 2022 10 TMI 695 - TRI AHD - A Menarini India Pvt. Li....

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.... liberty to verify calculation of payment and or reversal of Cenvat in respect of inputs cleared as such and clearances on which no Cenvat credit was availed. 6. In view of my above observation, the impugned order is set-aside and the appeal is allowed. (Pronounced in the open court on 09.02.2023) ============= Document 1 5.5 Accordingly, the said assessee is liable to pay an amount of Rs.23,47,948/- for the period April 2015 to June 2017, and the interest as applicable, as calculated hereafter: Difference 10% of the Value for Amount to be Year Purchase Value Sale Value (c-b) cost of goods the sold i.e. purpose of recovered under Rule purchase Rule 6(3) 6(3) of CCR, value (10% ....

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....0502 0907/2015 0503 0907/2015 0907/2015 0504 0505 0907/2015 0907/2015 0506 29/07/2015 0563 29.07/2015 0564 2907/2015 0565 29/07/2015 10566 29/07/2015 0567 29/07/2015 0568 29.07/2015 0569 THEA ENERGY (INDIA) PRIVATE LIMITED THEA ENERGY (INDIA) PRIVATE LIMITED THEA ENERGY (INDIA) PRIVATE LIMITED THEA ENERGY (INDIA) PRIVATE LIMITED THEA ENERGY (INDIA) PRIVATE LIMITED THEA ENERGY (INDIA) PRIVATE LIMITED THEA ENERGY (INDIA) PRIVATE LIMITED 1916798 191095 84316 21079 2665734 264243 117199 29300 376178 37503 16547 4137 221328815Y 3076476 434365 824172 82372 36262 9065 951871 3414670 338482 150126 37532 3940810 825882 825....

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.... 5857219 12500 0.00 4545974 39806 4179596 0.00 0.00 12500.00 312442614 31324593 SUMMERY MONTH TOTAL VALUE EXCISE ER-1 Apr-15 4941948 478454 478454 May-15 108132099|10296831| 10296831 Jun-15 24175315 2532688 2532688 32115 2564803 Jul-15 134602724 13341512 13341512 Aug-15 40590528 4675108 4675107 312442614 31324593 31324592 *REMARKS WRONG AVAILMENT REVERSAL IN JUNE-2015 Document 5 117 STEELCO GUJARAT LTD. POSCO POGGENAMP ELECTRICAL STEEL PVT LTD SALES REGISTER FRO TRADED GOODS DATE 19/04/2016 68-1617 112 2016-2017 INVOICE N NAME OF PARTY 19/04/2016 142-1617 STAR INTERNATIONAL PETROLIIM 18/06/2016 379-1617 STEELCO GUJARAT LTD. 18/06/2016 988-1617 STEELCO ....