TaxTMI 
TaxTMI 
2026 (7) TMI 230
X X X X Extracts X X X X
X X X X Extracts X X X X
.... considering the tax relief and the pre-deposit. Rejecting this contention, order dated 14.01.2020 was issued. This order was challenged in W.P.No.818 of 2021. 2.This Court allowed the writ petition by holding, in relevant part, as under:- "52. The demand if any could have been restricted only to the net of the amount after adjustment of Rs. 1,03,71,501 from Rs. 3,49,09,640 less the amount deposited by the petitioner merely because the credit cannot be denied, provided the credit was validly availed. This ought to have been properly examined by the Designated Committee as unnecessarily the assessee is being denied is not of the right to settle the dispute under the Scheme. 53. If the credit was lying un-utilized, the petitioner was entitled to pay 50% of the net amount that is the tax due from the petitioner. However, this has not been done. There is no discussion in the Impugned Order. 54. Therefore, there is no merits in the impugned order passed by the respondents by demanding a sum of Rs. 1,54,20,216 from the petitioner. The rules contemplate hearing. The hearing is meant for proper determination of the amount to be paid by an assessee. The petitio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....onclusion was reached:- "b) In terms of Sub-rule 7 of Rule 4 of CENVAT Credit Rules, 2004, as amended vide Notification No.13/2011- Central Excise (N.T.0 dated 31.03.2011 (with effect from 01.04.2011), CENVAT Credit shall be allowed on or after the day on which the invoice, bill or challan is received and hence the CENVAT Credit availed by the assessee are eligible credit except as mentioned in Para 3 above in as much as there was no time limit prescribed in the said rules. The amendment with regard to availment of CENVAT credit within six months was brought vide Notification No.21/2014 Centrla Excise (N.T.) dated 11.07.2014 with effect from 01.09.2014. As such, the restriction does not apply to the instant case for the period 2012-13 & 2013-14 since all the invoices are dated prior to 01.09.2014." 6.In view of the above conclusion, the Designated Committee should ordinarily have further concluded that the petitioner is entitled to CENVAT credit of Rs. 1,03,71,501/-. Instead, relying on Rule 9 of the CENVAT Credit Rules, 2004 (the CENVAT Credit Rules), CENVAT credit was denied, except for the sum of Rs. 4,30,328/-. Rule 9 of the CENVAT Credit Rules is set out below in r....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ame recoverable from the provider of service on account of non-levy or non-payment or short levy or short-payment by reason of fraud or collusion or wilful mis-statement or suppression of facts or contravention of any of the provisions of the Finance Act or of the rules made thereunder with the intent to evade payment of service tax; or c. a bill of entry; or d. a certificate issued by an appraiser of customs in respect of goods imported through a Foreign Post Office; [or, as the case may be, an Authorized Courier, registered with the Principal Commissioner of Customs or the Commissioner of Customs in-charge of the Customs airport,]; or e. a challan evidencing payment of service tax, by the service recipient as the person liable to pay service tax; or f, an invoice, a bill or challan issued by a provider of input service on or after the 10th day of September, 2004; or g. an invoice, bill or challan issued by an input service distributor under Rule 4A of the Service Tax Rules, 1994. h. Provided that the credit of additional duty of customs levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) shall not be ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... paid, CENVAT credit taken and utilized, the person from whom the input service has been procured is recorded and the burden of proof regarding the admissibility of the CENVAT credit shall lie upon the manufacturer or provider of output service taking such credit. (7) The manufacturer of final products shall submit within ten days from the close of each month to the Superintendent of Central Excise, a monthly return in the form specified, by notification, by the Board: Provided that where a manufacturer is availing exemption under a notification based on the value or quantity of clearances in a financial year, he shall file a quarterly return in the form specified, by notification, by the Board within [ten days] after the close of the quarter to which the return relates. (8) . . . . (9) The provider of output service availing CENVAT credit, shall submit a half yearly return in form specified, by notification, by the Board to the Superintendent of Central Excise, by the end of the month following the particular quarter or half year. (10) . . . . (11) The provider of output service, availing CENVAT credit referred to in sub-rule (....