KETAN MOTORS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Ketan Motors Ltd.
COMMISSIONER OF CENTRAL EXCISE
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(1.)THE appellant is in appeal against Order -in -Appeal No. NGP/EXCUS/000/APPL/917/13 -14 dated 11/11/2013 passed by Commissioner of Central Excise, Customs & Service Tax (Appeals), Nagpur, disallowing the credit of Rs. 1,24,886/ - and Rs. 3,072/ - and imposing a penalty of Rs. 1,32,453/ - under Rule 15(3) of Cenvat Credit Rules, 2004.
(2.)There are three issues to be dealt with in this case. The first issue is availment of Cenvat credit of Rs. 1,27,958/ - on documents pertaining to unregistered premises of the appellant at Chandrapur and Amravati. Whereas the service tax credit is taken in their centralized office at Nagpur. Secondly, the credit of Rs. 3,072/ - pertaining to Nagpur office but the bills are not in the name of the appellant. Thirdly, the penalty of Rs. 1,32,453/ - imposed on the appellant under Rule 15(3).
(3.)HEARD both the sides and considered the submissions.
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