2023 (5) TMI 187

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.... had availed CENVAT Credit on the input 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 - ....

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....e Central Excise Act, 1944; (ii) Demand of interest at the appropriate rate under proviso to Rule 14 of the Cenvat Credit Rules, 2004 read with Section 11AB of the Central Excise Act, 1994 against the said assessee is confirmed; (iii) A penalty of Rs.10,000/- (Rupees Ten thousand) in respect of Show cause Notice dated 03.10.2007 and Rs.2000/- (Rupees 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 asid....

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....o parts - (i) definition part, and (ii) inclusive parts, as mentioned supra. Thus, the service tax discharged by the assessee towards transportation of their finished goods from their factory gate upto the port of export, cargo handling in case of export of finished goods at port and security service for escorting export cargo from the place of removal upto the port of loading are activities 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 a....

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....Subject : Procedural issues in Service Tax - Circular - Regarding. Since the inception of the levy of service tax vide Chapter V of the Finance Act, 1994 (hereinafter called the Act) and rules made thereunder from time to time, a number of circulars/clarifications/instructions have been issued for clarifying the scope of statutory provisions; providing legal interpretation of the provisions of the Act, the 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, ....

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.... premises wherein the excisable goods have been permitted to be stored without payment of duty; (iii) A depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold after their clearance from the factory; From where such goods are removed." It is, therefore, clear that for a manufacture/consignor, the eligibility to avail credit of the service tax paid on the transportation during removal 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 th....