2025 (11) TMI 1193

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.... Cenvat Credit based on the Railway receipt and not based on the STGG issued by Railway, one portion of Cenvat Credit was demanded to be reversed. Further, in case of some vendors, they were booking railway freight and paying the same. Subsequently, they have got the STTG issued by the railway and provided the same to the appellant, on which the Cenvat Credit has been taken. On the ground that this STTG is not individually given in the name of the appellant, the demand of Rs. 5,94,24,913/- was made on the appellant and the Show Cause Notice was issued accordingly. The appellant filed their detail reply linking the RRs (Railway Receipts) with STTG. The Adjudicating Authority dropped the demand on account of the Cenvat Credit taken based on t....

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....STTG. He submits that they have taken the cenvat credit only towards their Service Tax shown in respect their RR only. He submits that the Adjudicating Authority has gone very strictly with the Clause (v) of the Circular No. 1048/36/2016-CX dated 20.09.2016 to hold that the Railways should have issued individual STTG to enable the appellant to take the Cenvat Credit. He submits that the Annexure to STTG proves that the RR in question is very much part of the STTG. In view of the above submissions, he prays that the confirmed demand may be set aside and appeal may be allowed. 4. The Learned AR reiterates the findings of the Adjudicating Authority. He submits that the Circular dated 20/09/2016 mandates that the STTG should be issued for ea....

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....en done by the Adjudicating Authority. 9. We observe that the RR issued to the appellant is clearly linked with the Annexure which again is linked with all the 199 RRs issued by the railways. Therefore, we hold that for the STTG issued by the railways the Annexures are also part of the main STTG only. Therefore, we do not find any merits in the hyper-technical interpretation of Para (v) of the Board Circular as has been done by the Adjudicating Authority. 10. In view of the above factual details, we set aside the demand of Rs.5,94,24,913/- and allow the appeal. 11. The appellant would be eligible for consequential relief, if any, as per law. (Dictated and pronounced in the open court.) ============= Document 1 PIENOU C ....

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....वतट रेलवे, भवनेश्वर-17 East Coast Ralhwwy, Bhubanes war-17 Smt./Shri (name (A.K. NEGENTIL ST. Assistant Financial Advisor East Coast Railway, Bhubaneswar 2121 700 130 64794 182187 LESH 419 8716235 217904 117 442711 141217 18 34 2100004 13 | 11-12-2004 12-39-2214 1155008.21 1150005 94 | 15-10-3014 21220943: 51-00-1311 रेलवे रसीद / Railway Rec 23696986 4/482 FOREIGN C PAID 212000874 NR : 14101108798 Pontus Charge For 14 10 11 7 Zona . Coda T Alsk THEC F. Note No. 16 ....

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.... 35 SE BOXN 3 9R BOXNR 044952 21.2 0 3311292 90.2 49 33 38 SC BOXNR BOXN 22177A 22.48 0 3311292 90.48 37 EC BOXN 3 ECO BOXN 25456A 22.40 ℃ 3311292 90.48 BOXN BOXN 9-4848A 58 22.48 3311292 90.48 139 NC BOXN 10 NR BOXN 89904A 58 22.48 0 3311292 90.48 68 D 40 SC BOXN BOXN 84801A 58 22.48 p 3311292 90.48 41 ER BOXN [12 NC BOXN 41668A 50 22.48 0 3311292 $0.48 1 6 0 42 SW BOXH : 13 SR 30XN 54931 56 22.48 0 3311292 90.48 43 CR BOXN 14 ER BOXN 112283A 58 22.48 0 3311292 90.48 68 50 44 SE BOXH BOXN 28416A 58 22.48 0 3311292 00.48 D 45 WIR BOXH 38 GE BOXNR 0103154 21.2 0 3311292 90.2 ....