TaxTMI 
TaxTMI 
2024 (11) TMI 875
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....ial which is used for dutiable as well as non-dutiable products, therefore, they are not entitled to take Cenvat credit. (b) Further, invoice does not bear invoice number, therefore, they are not entitled to take Cenvat credt on the said invoice. 2. Cenvat credit of Rs.10,03,635/- sought to be denied on the ground that the Cenvat credit distributed by the ISD is not related to the manufacturing activity of the appellant, therefore, the appellant is not entitled to take Cenvat credit. The show cause notice was issued by invoking extended period of limitation and the matter was contested by the appellant before the authorities below confirmed the demand proposed in the show cause notice along with interest and the penalty was also....
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....e of M/s. Krishna Food Products, M/s. Mariamma R. Iyer, M/s. Parle Biscuits Pvt. Ltd. Vs. The Additional Commissioner of CGST & C.Ex. reported as 2021 (5) TMI 906 - CESTAT NEW DELHI. Therefore, it is her prayer that the Cenvat credit cannot be denied on the Cenvat credit distributed by the ISD. 5. On the other hand, learned Authorized Representative supported the impugned order and submitted that the appellant has not provided the calculation sheet for reversal of Cevat credit, the same is required to be verified by the adjudicating authority. With regard to denial of Cenvat credit on account of not mentioning the invoice number on invoice, he agreed that invoice provided by the appellant was bearing invoice number, therefore, he did not....
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....y of Finance, relating to the draft CENVAT credit rules. The relevant portion is reproduced below: "(iii) In principle, credit of tax on those taxable services would be allowed that go to form a part of the assessable value on which excise duty is charged. This would include certain services which are received prior to commencement of manufacture but the value of which gets absorbed in the value of goods. As regards services received after the clearance of the goods from the factory, the credit would be extended on services received upto the stage of place of removal (as per section 4 of Central Excise Act). In addition to this, services like advertising, market research etc. which are not directly related to manufacture but are re....
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.... to a job worker in the facts and circumstances of the present case. 36. In this connection reliance can be placed on the decision of the Karnataka High Court in CCE vs. Millipore India Pvt. Ltd.15 , wherein it was held that if the cost of various services availed forms part of the assessable value of the goods manufactured and sold, there is no reason to deny CENVAT credit of duty and taxes paid on various inputs/ input services availed. The relevant portion of the judgment is reproduced below: "7.5 The principle of law that the services which form a part of the assessable value on which excise duty is discharged, would be available as Cenvat credit has also been accepted by the Hon'ble Karnataka High Court in the Cas....