TaxTMI 
TaxTMI 
2025 (7) TMI 351
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....pment of Raw Water Reservoirs in 120 & 121 Khata at a project site in Siyaljori, near Bokaro, Jharkhand. The said work was sub-contracted by the appellant to one M/s. Sakshi Tradelink Private Limited (STPL), who raised the invoice on the appellant for the above said services. The appellant availed CENVAT Credit thereon. 2.1. The case of the Revenue is that, as per intelligence gathered, the said firm viz. M/s. STPL, is non-existent and was issuing invoices without providing any service, to enable the appellant to avail inadmissible CENVAT Credit. 3. On the basis of the above, a Show Cause Notice dated 31.07.2015 was issued to the appellant, covering the period from 2010-11 to 2011-12, to deny the CENVAT Credit amounting to Rs.1,14,51,258/- and demanding recovery thereof, along with interest; penalties were also proposed on both the appellants. 3.1. The matter was thereafter adjudicated and vide the impugned order, the above CENVAT Credit was denied, consequent recovery thereof was ordered, along with interest and penalties on both the appellants were imposed. 3.2. Aggrieved from the said order, the appellants are before us. 4. The Ld. Counsel appearing on behalf of t....
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.... issued invoice, being the sub-contractor of the appellant. In these circumstances, the appellant is entitled to avail CENVAT Credit for the services availed by them for providing output services. 9. Further, we take note of the fact that the Revenue has not come up with evidence to show that if M/s. STPL has not provided the services to the appellant, then from where the appellant got the work order assigned by M/s. Electrosteel Steels Ltd. executed, which has been completed and a certificate to that effect has been received by the appellant from M/s. Electrosteel Steels Ltd. 10. In view of this, we hold that CENVAT Credit cannot be denied to the appellant. 11. As the denial of CENVAT Credit is not sustainable, we hold that no penalty is imposable on the appellants. 12. In the result, we set aside the impugned order and allow the appeals, with consequential relief, if any. (Order pronounced in the open court on 04.07.2025) ============= Document 1 ELECTROSTEEL STEELS LIMITED (formerly known as Electrosteel Integrated Limited) 19 CAMAC STREET Kolkata West Bengal,,Pin: 700 017 Tel :- +91(33) 22839990 , Fax No :- - 91(33) 22894340 Web : www.electrosteel.com Pag....
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....pto Im depth below existing ground level 1 Job Description same as St. No.1 Exa ceding 9 m depth upto 12m depth below existing ground level wher . mechanical means approved by the Engineer comp ite in all respects all tools , plant and 10.7 Document 2 O/HO/007/10-11 Page No. : 2 9 Jol Description same as SI. No.6 iv. Exceeding 9 m depth upto 12m depth below existing ground level CUM 45800 000 730.00 3,41.64.000:00 . 0 10 Jot Description same as St. No 6 v. Beyond 12 m depth below existing ground level CUM 108000.000 925.00 9.99,00,000.00 1 11 Caniage, disposal and stacking of vasalvagable materials viz, excavated earth, decomposed rock & hind rock beyond initial lead of 5 km and upto CUM 160000 000 25.00 1.20,00,000.00 10 kin in the land arranged by the contractor comilete in all respects 2 Total Value : 17,76,36,000.45 (Seventeen Crore Seventy Six Lakh Thirty Six Thousand Point Four Five ) IA) Terms of Ref .:- (i) Our Tender Ref .: TNDR/ EW/10-11 dated 28/03/2010 & (ii) Our LOI No. LO1/01/10-11 dated 16/06/2010. IB) The Cont. actor shell ensure that all this necessary approval are applied for/ taken for the purpose o....
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.... max: % of the WO va ue. In case of delay beyond 5 weeks, ESL reserves its right to terminate the order without any ture notice and get the work done either in-house or from any other party at your cost and expenses. Responsibility for Completeness :- Scope of Work/ supplies which is not specifically mentioned in the Work er, but required for the completion of the Work under your scope, trouble free operation and normal formance of the work, shall be performed/supplied free of cost and no additional cost for the same is payable by Contractee 10 8 Document 3 SAKSHI TRADE-LINK PRIVATE LIMITED 81/B, DIAMOND HARBOUR ROAD, GROUND FLOOR, KOLKATA-700023 Date : 15.04.2010 To, M/s CITIUS FREIGHT LINERS PVT LTD 22, Canning Street, 5th Floor, Room No. 46, Kolkata - 700001. Kind Attn : Mr. P.Kanoria Ref : Tender Document dated 01/04/2010 Dear Sir, Please find herein below the revised terms and conditions against your offer dated 04.04.2010 for your tender dated 11/04/2010 for development of raw water Reservoir in 120& 121 Khata areas of Shiyaljuri Mouza. 1) Scope : Development of water reservoir by way of excavation of earth work, removal of soft rock....