Commissioner Of Customs ,Central ... vs Millenium Appliances India Ltd
- CitationAppeal No 43
Ratio decidendi
The rule this decision rests on
Where a demand for CENVAT credit is raised by invoking the extended period of limitation, but the assessee reflected the entire availment of credit in its CENVAT accounts, the extended period cannot be invoked and the Revenue's appeal fails on that ground. Where the disputed CENVAT credit is on iron and steel items used for construction of an elevated platform, the issue has been held cenvatable by various decisions, and the Revenue's appeal fails on the merits of that issue. Where the amount of CENVAT credit involved in the appeal is less than Rs.5 lakhs, that monetary limit is a factor weighing against the Revenue's appeal.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No 43 & 44/2008 (H-IV) CE dated 30/09/2008 passed by the Commissioner of Customs, Excise & Service Tax (Appeals-II), Hyderabad.]
For approval and signature:
HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER
1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3 Whether Their Lordships wish to see the fair copy of the Order?
4 Whether Order is to be circulated to the Departmental authorities?
Commissioner of Customs ,Central Excise and Service Tax HYDERABAD-IV POSNETT BHAWAN, TILAK ROAD, RAMKOTI, HYDERABAD, - 500001 ANDHRA PRADESH Appellant(s)
Versus
MILLENIUM APPLIANCES INDIA LTD. HARDWARE PART, SURVEY NO.01/1,IMARAT KANCHA MANDAL,RANGA REDDY DIST. Respondent(s)
Appearance:
Mr. Mohd. Yusuf, AC (AR) For the Appellant
Mr. Raghavendra.B. Advocate V. LAKSHMIKUMARAN & V. SRIDHARAN WORLD TRADE CENTRE NO.404-406, 4TH FLOOR, SOUTH WING BRIGADE GATEWAY CAMPUS NO.26/1, DR. RAJKUMAR ROAD, MALLESWARAM, BANGALORE - 560 055 KARNATAKA For the Respondent
Date of Hearing: 02/02/2015
Date of Decision: 02/02/2015
CORAM:
HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER
Final Order No: 20200 / 2015
Per : ARCHANA WADHWA
By appreciating that the amount of CENVAT credit involved in the present appeal of the Revenue is less than Rs.5 lakhs as also by appreciating that the disputed issue of availment of CENVAT credit on various iron and steel items used for construction of the elevated platform have been held to be cenvatable by various decisions as also by appreciating that the demand stands raised by invoking the longer period of limitation, when the entire facts of availment of credit was being reflected by the assessee in their CENVAT accounts, I find no merits in the Revenues appeal. The same is accordingly rejected. (Order pronounced and dictated in open court)
ARCHANA WADHWA JUDICIAL MEMBER rv
This page reproduces a public judgment and a summary of it. It is research material, not legal advice, and it is no substitute for advice from an advocate on your own facts.
Research this judgment with Miss Lucy
Ask what it holds, what has followed it, and what it means for your matter — in plain English, with the citations.
Try Miss Lucy free