2025 (8) TMI 251

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....d of Rs.51,95,130/- [Invoice No. SPPL/2010-11/113 Dated 06-03-2011 on the Appellant, charging them Service Tax of Rs.28,01,600/-. Upon receipt of the said taxable services and after payment for the same through banking channel, the Appellant Company took CENVAT Credit of Rs.28,01,600/- on 30-03-2011 (March, 2011) and accounted for the same in their statutory records, books of accounts and disclosed in ER-1 Return of March, 2011. During the course of EA-2000 Audit conducted by the internal audit wing of the department on dated 10-10-2011, they raised the issue that the Appellant Company has claimed CENVAT credit of Rs.28,01,600/- purportedly without receiving the any services from SPPL. The appellant produced the evidence towards the service rendered by SPPL, payments made to them by way of Banking channels. After carrying out the investigation, recording of Statements of various persons etc., a Show Cause Notice was issued on 12.07.2015, by invoking the extended period provisions, demanding reversal of Rs.28,01,600 along with interest and also proposing to impose penalty. After due process the Adjudicating authority confirmed the demand. Penalties were imposed on other co-noticees.....

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.... of the Central Excise Act, 1944 (Page 235, 236, 237 and 238). This is neither a proper sufficient sample to conclude that the service provided was only on paper, nor the letters can have any evidentiary value, since they are not recorded under Section 14 of CEA 1944. 2.6 In the course of said investigation, the Statement of one Sri Ranjit Gupta, Director of SPPL was recorded on 18-09-2014 and he purportedly stated that SPPL is not engaged in provision of any service but provided only book entries. This statement does not satisfy the conditions imposed under Section 9D of the CEA 1944, since he has not reiterated the same before the Adjudicating authority. The Appellant demanded testing of the statement of witness as per Section 9D which was not allowed, hence the said statement have become irrelevant piece of material on held by thus Hon'ble Tribunal in the case of Prinik Steels Pvt. Ltd. Vs. CCE reported in 2023 (12) TMI 299-CESTAT Kolkata. Therefore, even this statement has no evidentiary value. 2.7 The Ld Counsel relied on the case law of CCE Vs. Wilson Engineering Industries Pvt. Ltd. reported in (2013) 288 ELT 436 (Tri.Kol) (Para 5 and Para 6) this Bench of the Hon'ble ....

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....nto an Agreement with SPPL. The relevant portion is extracted below : 8. The service provider has raised two Invoices, which are reproduced below: 9. From the above Invoices, it is seen that the service provider has given the details of their Service Tax Registration Number, details of the service rendered, value of the service and the Service Tax charged by them. This meets the requirement of the document eligible for taking cenvat credit in terms of Rule 9 of the CCR 2004. 10. The appellant has also submitted the copy of the Ledger entry, which is reproduced below : 11. The ledger copy, duly certified by the Chartered Accountant, shows the details of the accounting for of the Invoices by the appellant in their records and the details of payments made through banking channels. This shows that the transactions with the service provider is fully accounted for by the appellant in their books of account. 12. We also find that the service provider, SSPL have remitted the Service Tax. The copy of the counterfoil of the challan, showing the Service Tax remittance of Rs.28,01,600 on 30.3.2011 with the Service Tax Registration of SSPL, is extracted below : 13. From a harm....

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....s, I am of the view that the denial of credit is unjustified. In the result, the impugned orders are set aside and the appeals are allowed with consequential reliefs, if any. 2021 (47) G.S.T.L. 263 (Tri. - Chennai) CHOLAMANDALAM MS GENERAL INSURANCE CO. LTD. Versus COMMR. OF GST & C. EX., CHENNAI The Department was of the view that no service has been provided to the appellant by the car dealers and that the invoices do not reflect the consideration paid by the appellant to the car dealers for any service provided to them. For this reason, the appellant is not eligible to avail Cenvat credit of the Service Tax paid by them as per these invoices. 7.1 Though in the Show Cause Notice the main allegation is that the description of services in the documents on which credit has been availed is not correct, at the time of adjudication, the main finding is that no services have been provided by the dealers to the appellant and that therefore credit is not eligible. At this juncture, it needs to be pointed out that the Department has no dispute with the Service Tax collected from the appellant by the dealer and remitted to the Government. The ass....

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....co-noticees also do not survive. 21. The appeals allowed both on account of merits as well as on account of time bar. The appellants would be eligible for consequential relief, if any, as per law. (Pronounced in the open court on......01.08.2025) ============= Document 1 -123- Amas-"l' cortar Anneryan 3 -155- Rs. 100 एक सौ रुपये ONE HUNDRED RUPEES 5.100 SOSTIX I INDIA INDIA NON JUDICIAL A 181 HOW'S JHARKHAND 1 AGREEMENT This agreement is made on this 10" Day of March 2010 between M/s Akshay Steel | Works Pvt. Ltd., a company having its Registered Office at Flat SJ-2, First Floor-258. Laks Town, Block 'B', Kolkata 700089, through its Director Mr. Rajender Sachdev ((which includes its successors and assigns) hereinafter called the "COMPANY" of the ene part and M/s Suryamukhi Projects Pvt. Ltd., company having Registered office at 14A, Madan Mohan Burman Street, Kolkata - 700007, through its Director Mr. Pramod Ilamdin Sharma or Mr. Pulak Bagcha ( which includes its successors and administrators) (hereinafter called the "AGENT" of the other part. Whereis the Company has offered the Agent t....

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.... such other terms and conditions as may be specified-by the Company, in future, the Company will have the option to terminate this arrangement without assigning any reason or notice, in such event, the agent shall not be entitled to receive any payment towards commission or otherwise in respect of the tender/contract pending on the date of termination. For AKSHAY STEEL WORKS PV Istand AKSHAY STEEL WORK PVT. LTD. Manager Brand Drama DIRECTOR Document 3 - 121- -153 Ameo-é conti. Annasom-J SURYAMUKHI PROJECTS PRIVATE LIMITED 4AL MADAN MOHAN BURMAN STREET KOLKATA 700 007 957 PAN No. AAM0853023 Service Tax Nã: AAMCB6302.180001 Commission Bill Invoice No. APPL/2010-11/112 Date :02.03. 11 Ya Akshay Stest Works Put. Lad 037/36 . Second Phase Industrial Area, Adayaput, Jar TIN No. 20080900509 TIN SL NO Particulars Amount 1 Commission on sale of Angles, Round. Bars, Flat etc. (16,00,00,000 × 13.5% =Fls. 22,491,000/-) 22,490,000.00 TIN SL NO 22.400.000.00 Total Service Tax( 10% Cess @ 2% H&S Cess @ 1% 2.249,000.00 44,080.00 22,490.00 Gross Amount 24,806,470.00 pres Two Grore Forty Eight Lac Soc Thousand Fou....