COMMISSIONER OF CENTRAL EXCISE & S.T. Vs. MEGHMANI ORGANICS LIMITED
LAWS(CE)-2015-7-6
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on July 14,2015

Commissioner Of Central Excise And S.T. Appellant
VERSUS
Meghmani Organics Limited Respondents

JUDGEMENT

H.K.THAKUR,MEMBER (T) - (1.)XXXXXXXXX.
(2.)THIS appeal has been filed by the Revenue with respect to OIA No. 02/2013/AHD -I/CE/AK/COMMR -A/AHD dated 17.01.2013.
Shri T.K. Sikdar (AR) appearing on behalf of the Revenue argued that appellant has taken credit with respect to C & F Agent Service, Courier Services which is not admissible for CENVAT credit under Rule 2(2) of the Cenvat Credit Rules, 2004 as either the services are incurred beyond the factory premises or the services availed are not in relation to the manufacturing activity. That certain credit has been disallowed to the appellant on the ground that cenvatable documents are not showing the registration number of the unit who is providing taxable services to the appellant. Learned AR, therefore, strongly defended the order passed by the first appellate authority.

(3.)SHRI Paritosh Gupta (Advocate) appearing on behalf of the Respondent argued that the issue of admissibility of Courier Service has been held to be admissible in their own case as per following: -
(a) Meghmani Organics Limited vs. CCE, Ahmedabad [ : 2012 (26) STR 555 (Tri. Ahmd.)]

(b) Meghachem Industries vs. CCE, Ahmedabad [ : 2011 (23) STR 472 (Tri. Ahmd.)]

That certain cenvat credit has been disallowed to the Respondent on the ground that Registration number of the service provider has not been mentioned in the invoices. Learned Advocate relied upon the case laws of General Manager, BSNL vs. CCE, Lucknow [ : 2014 (36) STR 445 (Tri. Del.)] and Imagination Technologies India Pvt. Limited vs. CCE, Pune - [ : 2011 (23) STR 661 (Tri. Mumbai)]. He also go through the provisions of Rule 9(2) of the Cenvat Credit Rules, 2004 to argue that if certain discrepancies are noted in the documents then the same can be got rectified by the proper officer. That necessary certificate showing the registration number of the service provider from the jurisdictional Central Excise officer was also produced before the lower authorities. It was his case that cenvat credit was correctly availed.

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