TaxTMI 
TaxTMI 
2023 (5) TMI 187
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....services. The two more Show Cause Notices involving similar issues of irregular availment of CENVAT Credit against Service Tax paid on the same manufacturer but relates to subsequent period are also involved in the impugned order-in-Original. Total three Show Cause Notices are described as under:- Sl. No. SCN No. & Date CENVAT Credit amount of Central Excise Duty (in ) Period Involved Category-wise brake up Basic Cess S&H Edu. Cess 1 29/JC/Bol/07 Dated 03.10.2007 994909 19899 - Jan., 05 to Feb., 07 1. Business Auxiliary Ser. 29691 553 - 2. Banking & Financial Ser. Total 1024600 20452 2. 16/JC/Bol/09 dated 19.03.2009 184914 3700 1849 March, 2008....
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....es Two Thousand) each in respect of Show cause Notice dated 19.03.2009 and dated 30.12.2009, totaling to Rs.14,000/- (Ruees Fourteen Thousand ony) is imposed on the said assessee in terms of Rule 15(3) of the Cenvat Credit Rules, 2004. 3. On appeal, the Ld.Commissioner(Appeals) held that the total credit of Rs.65,66,475/- is admissible to the Appellant. Accordingly he set aside the Order-in-Original and allowed the appeal of the assessee. Pursuant to Order-in-Review dated 19.01.2016, the present Appeal has been filed by the Department praying for setting aside the Order-in- Appeal on the following grounds:- As per Rule 2(l), 3 of CENVAT Credit Rules, 2004 and Section 4 of Central Excise Act, 1944 - it is found from the above-memntioned c....
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....tivities related to post manufacturing activity. Similarly, other services are also not having either direct or indirect nexus with the manufacturing activity or premanufacturing activity of the registered assessee. 4. Ld.Authorized Representative, appearing on behalf of the Department reiterated the grounds in the Appeal. 5. Ld.Advocate for the assessee stated that the department has erred in determining the 'place of removal' in the instant case as they have proceeded without considering the fact that the assessee has both domestic sale and export sale. Further, he stated that services of commission agent are nothing but sales promotion, which is covered in the inclusive part of the definition of input service. For Banking and Other Fi....
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....Rules and the Notifications; and clarifying as well as prescribing the procedures to be followed for administration of service tax. Over a period of time, there have been significant changes in law and procedures relating to service tax. While certain circulars/clarifications/instructions have become redundant and anachronistic, new issues have arisen on account of changes in law and procedure. This circular aims to consolidate the procedural issues relating to service tax, including those relating to availment and utilization of Cenvat credit. This circular supersedes all previous circulars/clarifications/instructions issued on these subjects. It is, however, clarified that this circular is intended only to clarify the scope of the Act and....
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....of excisable goods would depend upon the place of removal as per the definition. In case of a factory gate sale, sale from a non-duty paid warehouse, or from a duty paid depot (from where the excisable goods are sold, after their clearance from the factory), the determination of the 'place of removal' does not pose much problem. However, there may be situations where the manufacture/consignor may claim that the sale has taken place at the destination point because in terms of the sale contract/agreement (i) the ownership of goods and the property in the goods remained with the seller of the goods till the delivery of the goods in acceptable condition to the purchaser at his door step; (ii) the seller bore the risk of loss of or damage to th....