TaxTMI 
TaxTMI 
2026 (9) TMI 1839
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....ppellant submitted that following two issues are involved in this appeal: (1) Whether the Cenvat Credit of Rs. 13,76,129/- availed on Scaffolding as tubes and pipes and fittings thereof is admissible as "Capital Goods" as defined under Rule 2(a)(A)(vi) of Cenvat Credit Rules, 2004? (2) Whether appellant has availed excess Cenvat Credit of Rs. 34,16,683/- by excess carry forward of Cenvat Credit balance and the same was recoverable from it? 2.1 Regarding the first issue, the Learned Counsel for the appellant has submitted that the appellant had rightly availed and utilized input tax credit of Rs. 13,76,129/- on Scaffolding as capital goods as the same are nothing but pipes and fittings used for providing services of "wor....
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....iption of goods falling under Chapter or tariff item. 2.4 Regarding the second issue, the learned Counsel for the appellant has submitted that two half yearly returns ST-03 for 2016-17 filed by its consultant were not correct and he had not only made mistake in carrying forward of opening balance of Cenvat Credit while filing first return for the six months of 2016-17 (April-September) after single common registration for it of Raipur and Rajkot business but also made other mistakes in computing tax liability. In fact, there was closing balance of Cenvat Credit of Rs. 19,53,470/- & Rs. 1,025/- SHEC as per ST-3 filed at Raipur and for the Financial Year 2015-16 (October to March) and there was no balance of Cenvat Credit in closing balanc....
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....ed later on, availed and utilized and not Rs 53,70,153/-. 4. The Learned AR has submitted that the Learned Commissioner has observed in the impugned order that once Scaffolding comes into existence, it can by no stretch of imagination and by no conceivable process of reasoning be called as tubes and pipes and fittings thereof to merit coverage in Rule 2(a)(A)(vi) of Cenvat Credit Rules, 2004. Scaffolding is neither a specifically listed item in Rule 2(a)(A)(i) of Cenvat Credit Rules, 2004 nor it is covered under any of the other sub-clauses of Rule 2(a) (A) of Cenvat Credit Rules, 2004. Therefore, the cenvat credit of Rs. 13,76,129/- is not admissible to the noticee. The learned AR also submitted that the noticee has relied on the order ....