TaxTMI 
TaxTMI 
TaxTMI 
2024 (10) TMI 1734
X X X X Extracts X X X X
X X X X Extracts X X X X
....VAT credit pertaining to the manufacturing activity for payment of service tax. 3. The appellant claims that it is engaged in the manufacture of winding wire, plastic cable and SS wire and in addition to this manufacturing activity, the appellant is also engaged in providing turnkey project services and erection and commissioning services. According to the appellant, it has maintained two separate divisions in the same business premises for the manufacturing unit and the 'erection, procurement and commissioning [EPC]' division. The appellant has, therefore, the following registrations under the central excise and service tax which are as follows: (a) Central Excise Registration No. AAACK0251CXM002 for the manufacturing activity undertaken by the appellant; (b) Service Tax Registration No. AAACK0251CSD003 for the payment of service tax under reverse charge mechanism by the appellant; (c) Centralised Service Tax Registration No. AAACK0251CSD008 for the provision of service of turnkey project & erection and commissioning services. 4. As a manufacturer of excisable goods as well as a provider of taxable services the appellant availed CENVAT credit of ta....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on to the manufacturing unit and thereafter paid the Service Tax from CENVAT Credit of manufacturing units. 7. I find that the contentions of the assessee are unsustainable and the case laws relied upon by the assessee are not applicable in the facts and circumstances of the present case in as much as the assessee, along with their Central Excise and Service Tax registrations, also holding Centralized registration (AAACK0251CSD008) for its Service Tax division (identified as 'EPC') at the same address which was providing 'The Erection & Commissioning Services and Works Contract Services'. Further, all the orders/execution or control of this registration was with their office situated at Delhi. The Company was also having an ISD registration at Delhi for distributing credit to its manufacturing Unit and EPC division separately and was maintaining separate input Service, credit register for both manufacturing unit and EPC units. These facts came to the notice of the Department during the course of AG Audit. Had the audit not conducted, the facts of cross utilization of Cenvat credit for payment of service Tax could not have come to light and the assessee woul....
X X X X Extracts X X X X
X X X X Extracts X X X X
....entral Excise, Pune-I vs. S.S. Engineers-2016 (42) STR 3 (Bom.) ; and (iii) The extended period of limitation could not have been invoked in the facts and circumstances of the case. 10. Shri Rajeev Kapoor, learned authorised representative appearing for the department, however, supported the impugned order. Learned authorised representative, however, pointed out that the judgment of Gujarat High Court in Pipavav Shipyard has been challenged by the department before the Supreme Court. 11. The submissions advanced by the learned counsel for the appellant and the learned authorised representative appearing for the department have been considered. 12. The finding recorded by the Principal Commissioner in the impugned order that the appellant first transfers the credit available with the EPC division to the manufacturing unit and thereafter pays the service tax on the CENVAT credit of manufacturing units is not based on documents. The appellant had come out with a specific case that there is only one register. The impugned order does state that there are two registers. Only a bald statement has been made that there are two separate registers. The contention of th....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... input services are contained only in the Cenvat Credit Rules, 2004 and the service tax law does not contain separate provisions for availing Cenvat credit. Likewise, whether a person is a manufacturer or a service provider or both, any Cenvat credit, whether in respect of excise duty or on Service Tax paid, is to be availed only under and in terms of the Cenvat Credit Rules, 2004. 47. The Rule 3 of the Cenvat Credit Rules, 2004 allows a manufacturer of the final product or a provider of taxable services to take Cenvat Credit of duty of excise paid on any input or capital goods received in the factory or premises and the Service Tax paid on any input services received by the manufacturer of final product or provider of output services. The said Rule 3 does not contain different criteria to qualify for Cenvat Credit for a manufacturer and for an output service provider. No other provision of the Cenvat Credit Rules, 2004 prescribes different criteria to qualify for Cenvat Credit for a manufacturer and for an output service provider. Moreover, the Cenvat Credit Rules, 2004 do not provide that Cenvat Credit can be disallowed if it is not reflected for ST-3 Return to be filed ....