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M/s Birla Tyres Versus Commissioner of CGST & Central Excise, BBSR I

M/s Birla Tyres Versus Commissioner of CGST & Central Excise, BBSR I
Central Excise
2018 (7) TMI 417 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 25-5-2018
Ex. Appeal No.75340/18 – FO/75163/2018
Central Excise
SHRI P. K. CHOUDHARY, JUDICIAL MEMBER
Shri P.K. Saha, C.A. for the Appellant (s)
Shri S.S. Chattopadhyay Supdt. (A.R.) for the Respondent (s)
ORDER
Per Shri P.K. Choudhary:
The present appeal is filed by the Appellant against the Order-in-Appeal No.09/CE/BBSR-GST/2017 dated 30.10.2017 passed by the Commissioner (Appeals) of Central Excise, CGST, Customs, BBSR.
2. Briefly stated the facts of the case are that the appellant is engaged in the manufacture and sale of tyres, tubes and flaps classifiable under chapter 40 of the First schedule to the Central Excise Tariff Act, 1985. On 25.10.2005 a fire broke out in the factory of the appellant, specifically on the floor storing chemicals, causing damage to the plant and machinery and raw material. On

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ondition for admitting the appeal of the appellant. Against this stay order, the appellant filed a writ petition before the Hon'ble High Court of Orissa, which was dismissed. The appellant further filed a Special Leave Petition before the Hon'ble Supreme Court against the order of the Hon'ble High Court of Orissa. Before the matter got listed before the Hon'ble Supreme Court for hearing, the Commissioner (Appeals) passed an order dated 22.02.2011 rejecting the appeal of the appellant on the ground of non-compliance of the order of pre-deposit. On appeal, the Tribunal vide order dated 16.05.2013 remanded the matter back to the Commissioner (Appeals) since the matter had not been decided on merits. The Commissioner (Appeals) upheld the adjudication order. Aggrieved by the order of the Commissioner (Appeals), the appellant has filed this appeal before the Tribunal.
3. Heard both sides and perused the appeal records.
4. The ld. Counsel for the appellant submitted that sin

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ed that raw material amounting to Rs. 2,41,40,299/- was destroyed in the fire and the assessable value of extra stores and spares damaged in the fire was Rs. 1,84,83,828/-. Therefore, the total amount that the appellant was required to reverse was Rs. 69,56,258/- computed @16.32%. However, the appellant had reversed only Rs. 33,20,536/- and therefore, there was a short-reversal of credit of Rs. 36,65,722/-.
6. On perusal of records, I find that the appellant has relied upon the Block Addition register and Chartered Accountant's certificate which was issued based on the Block Addition register to convince the Bench that the capital goods in question were procured prior to 01.03.1994. I find that the contention of the appellant cannot be accepted based on this evidence alone, and that the appellant has failed to produce any further evidence in this regard. However, I note that the Hon'ble Supreme Court in the case of Auto Ignition Ltd. (supra) has held that the onus of proof of

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Waiver the late fee payable the return in FORM GSTR-3B.

Waiver the late fee payable the return in FORM GSTR-3B.
EXN-F(10)-14/2018-22/2018-State Tax Dated:- 25-5-2018 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
No. EXN-F(10)-14/2018 Dated: Shimla-2 25th May, 2018
Notification No.22/2018-State Tax
In exercise of the powers conferred by section 128 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himac

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IN RE: MOSAIC INDIA PVT. LTD.

IN RE: MOSAIC INDIA PVT. LTD.
GST
2018 (9) TMI 478 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – 2018 (16) G. S. T. L. 517 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING, MAHARASHTRA – AAR
Dated:- 25-5-2018
GST-ARA-32/2017-18/B-40
GST
SHRI B.V. BORHADE, AND SHRI PANKAJ KUMAR, MEMBER
PROCEEDINGS
(under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by MOSAIC INDIA PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following questions connected to the issues mentioned in para 02 below :
Q. 1. Whether the subject goods proposed to be supplied by the applicant merits classification under the Heading 2309, (Sr. No. 102) in terms of Notification No. 2/2017-Central Tax

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be the appropriate classification for the same and at what tax rate would CGST, SGST and IGST be imposable on its supply?”
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the MGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / MGST Act would be mentioned as being under the “GST Act”.
02. FACTS AND CONTENTION – AS PER THE APPLICANT
The applicant has submitted as follows:
The applicant, registered in terms of the Central Goods and Service Tax Act, 2017, imports BIOFOS Monocalcium Phosphate (hereinafter referred to as “the subject goods from USA and sells it to whole sellers or manufacturers of animal feed. The subject goods are us

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The jurisdictional Deputy Commissioner, vide letter dated March, 2018 has submitted that: on the similar issue a Show Cause Noticed dtd.02.05.2017 has been issued to the applicant and the same has been confirmed by the Principal Commissioner, Vishakhapattanam, Central GST Commissionerate, vide OIO NO.VSP-WXCUS-001-COM-023-17-18 dtd. 13.02.2018; similar case of applicant has been pending for decision With different forums of the Department ; the said dispute relates to Mono Calcium Phosphate [with a brand name BIOFOS] which was imported during the period 2012-2013 to 2016-2017 by the applicant at Kakinada by classifying the same under Customs Tariff Heading No. 28352610 ; the product Biofos (Mono Calcium Phosphate) was imported under Customs Tariff Heading No. 28352610 and the same goods were classified by the applicant under Customs Tariff Heading No.2309 by way of distributing to their customers ; the Board while issuing exemption notification under Section 11C vide No. 4/2016- C.E.

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ds and Services Tax 2017 and the Maharashtra Goods and Services Tax Act, 2017.
04. HEARING
The case was taken up for preliminary hearing on dt.28.03.2018 with respect to admission or rejection of the application when Sh. Harsh Shah, Advocate, duly authorized along With Shri Saurabh Saboo, General Manager Finance appeared and made contentions for admission of application as per their written submission.
During hearing, Sh. Ziaur Rahman, (Inspector), Jurisdictional Officer appeared, made written submissions and contended that proceedings have been initiated against the applicant as per the details made in the submissions and that the application needs to be rejected.
The applicant also confirmed that proceedings under Central Excise Act were there but the same would not debar them from ARA. The applicant further confirmed that their import consignments were being provisionally assessed under the Customs Act, after coming into effect of GST, for the issue of classification of the sub

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98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to furnish the relevant records:
Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the said concerned officer.
(2) The Authority may, after examining the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit or reject the application:
Provided that the Authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act:
Provided further that no application shall be rejected under this sub-section unless an opportunity of hearing has been given to the applicant:
Provided also

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Seeks to waive the late fee for FORM GSTR-3B

Seeks to waive the late fee for FORM GSTR-3B
458/2018/5(120)/XXVII(8)/2018/CT-22 Dated:- 25-5-2018 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Commissioner State Tax Uttarakhand
(State Tax Department)
No : 458/2018/5(120)/XXVII(8)/2018/CT-22
Dehradun : : Dated 25th May, 2018
Notification
WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;
Now, THEREFORE, in exercise of the powers conferred by section 128 of the Utt

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IN RE : INDO PROSOYA FOODS (P) LTD.

IN RE : INDO PROSOYA FOODS (P) LTD.
GST
2018 (10) TMI 306 – AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – 2018 (17) G. S. T. L. 35 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – UTTAR PRADESH – AAR
Dated:- 25-5-2018
Order No. 6
GST
Shri Sanjay Kumar Pathak, Member (State Tax) and Dinesh Kumar, Member (Central Tax)
ORDER
M/s Indo Prosoya Foods (P) Ltd., 54/10, Naya Ganj, Kanpur, Uttar Pradesh – 208001 ((hereinafter called the applicant) is a registered assessee under GST Having GSTN : 09AAACI8129B1ZS.
2. The applicant is engaged in the business of purchases of Mahua oil cake/Rice Bran for extraction of oil through solvent extraction process.
3. Initially the applicant has submitted application for Advance Ruling on 10-1-2018. On scrutiny of the application, it was found that they had a fee of Rs. 5,000/ only, whereas the applicant was required to pay a fee of Rs. 5,000/- each under the CGST & SGST. They have paid balance amount of Rs. 5,000/- on 2

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hich oil is the primary product and De-oiled Mahua Cake/ De-oiled Rice Bran is obtained as by-product. The raw material used by the applicant are classified under the following HSN Code :-
Oil seed – 1207
Oil Cake – 2306
Rice Bran – 2302.
b. After processing, product manufactured by using the above said raw material is solvent extracted oil, which is classified under HSN 1515.
c. The solvent extracted oil is obtained after palletisation and various other processes. Mahua oil cake/Rice Bran is fed to solvent extraction plant for extraction of oil through Hexane.
d. Hexane goes to solvent recovery system balance. De-oiled Mahua Cake/ De-oiled Rice Bran is obtained as a by-product, which are wholly used as ingredient of fish meal/ cattle feed.
e. Mahua De-oiled Cake is used for fish feed, fish farming and other aquatic uses, which is wholly used for the above purpose. De-oiled Rice Bran is used for cattle-Feed, Poultry Feed and other animal Feeds, which a

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ther”.
Further, towards the Heading 1522, which is residue resulting from treatment of fatty substances in respect of goods of the same chapter.
8. In reference to Input [Tax] Credit (ITC) of GST paid on goods/services, Section 17(2) CGST Act, 2017 is reproduced below –
'”Where the goods or services or both are used by the registered person partly for effecting taxable supplies including zero-rated supplies under this Act or under the Integrated Goods and Services Tax Act and partly for effecting exempt supplies under the said Acts, the amount of credit shall be restricted to so much of the input tax as is attributable to the said taxable supplies including zero-rated supplies”.
That means when common inputs are being used for both taxable and exempted supplies, the party is required to reverse the credit proportional to the amount of credit pertaining to the exempted supplies. ITC can be availed only on goods and services for business purposes. If they are used for

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CentraI Tax (Rate), dated 28-6-2017
Sl. No.
Chapter/ Heading/ Sub-heading/ Tariff item
Description of Goods
102.
2302, 2304, 2305, 2306, 2308, 2309
Aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake
12. The above notification has been amended vide Notification 7/2018- Central Tax (Rate), dated 25-1-2018 inserting an Entry 102A, which reads as under –
In the said notification,
(1) in the Schedule,
(i) in S. No. 102, for the entry in column (3), the entry “Aquatic feed including shrimp feed & prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [other than rice-bran]”, shall be substituted;
(ii) for S. No. 102A and the entries relating thereto, the following serial number and the entries shall be inser

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rpose it can be classifiable in 2309 and De-oiled rice bran has been seen in its usage in largely cattle feed, poultry and fish feed and it appears as classifiable in Chapter 2308. The input credit of GST paid on raw materials is not allowable in the present case since; the party is manufacturing taxable as well as exempt supply. ”
15. In view of the above, we rule as under :
RULING
16. The point-wise clarifications are as under :-
(a) Whether Mahua De-oiled cake/ De-oiled Rice Bran being used as an ingredient of Cattle Feed, Poultry Feed and other animal feeds and is 'Waste generated' during the solvent extraction process?
Ans. – Mahua De-oiled cake/De-oiIed Rice Bran is a by-product occurred during the solvent extraction process, which is used as an ingredient of Cattle Feed, Poultry Feed and Other animal feeds.
(b) Whether the applicant is eligible to get entire tax input credit of GST paid on purchase of Mahua Oil Cake/ Rice Bran Oil cake used in the

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refund of cenvat credit of service tax under Rule 5 of Cenvat Credit and Notification no 27/2012 by servive provider.

refund of cenvat credit of service tax under Rule 5 of Cenvat Credit and Notification no 27/2012 by servive provider.
Query (Issue) Started By: – bk r Dated:- 24-5-2018 Last Reply Date:- 4-9-2018 Goods and Services Tax – GST
Got 21 Replies
GST
We are service provider and engaged in exporting our entire services and claim refund regularly quarterly for cenvat credit availed in respect of inputs service used for providing output service under Rule 5 of the Cenvat Credit Rules read with notification No. 27/2012 CEx and department was providing service tax refund. But after GST we submitted the refund claim for the Q.E.12/2016 on 25/09/2017, for Q.E 03/2017 on 26/12/2017 and for Q.E. 06/2017 on 27/03/2018. All claims were filed after GST implementation i.e. after 01/07/2017. We were having Cenvat Credit Balance of ₹ 92 lacs as on 30.06.2017 and the same was also shown in ST 3 return for the period of April 2017 to June 2017 as a closing balance. but this amount was not c

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6/2017 there was no provision to maintain manual cenvat credit account and we cannot reverse the amount claimed as refund from cenvat account after GST implementation. and the cenvat credit lying as on 01/07/2017 get lapsed. The Department also asked for the copy of return whereunder it has been shown that the amount claimed as refund has been reversed but after GST we filed GSTR-3B /GSTR-1 and in this returns no debit entry made as the cenvat credit balance as on 30/06/2017 was not carried forward in ITC of GST. We also cannot file any return under Service Tax. What we can do now. whether the department contention is right? and they reject my refund claim on these grounds.
Reply By KASTURI SETHI:
The Reply:
The department is absolutely right in this approach. You have committed Himalayan blunder by not carrying forward the balance in TRANS-1. The department extended the date for filing TRANS -1 in the interest of asseessees. Now you are on a warm wicket legally. But there is still h

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laws have been repealed. Elaborate provisions have been made to save the pending as well future claims relating to existing law made before, on or after the appointed day i.e. 1st July, 2017. Such proceedings may pertain to refund claims of CENVAT credit/VAT or export related rebate or service tax, such proceedings may either result in recovery of tax or refund. All such cases would be disposed of under the existing law. If any claim for refund of CENVAT credit is fully or partially rejected, the amount so rejected shall lapse. Refund of CENVAT credit shall be paid in cash. There will be no refund of CENVAT if already carry forwarded. If any amount becomes recoverable, the same shall be recovered as arrear of tax under GST Act. Statutory provisions relating to transition are contained in chapter XX (section 139 to 142) of the CGST Act, 2017, SGST Act(s), 2017 and Rule 117 to 121 of the CGST Rules, 2017″.
Based on above, the intention of the government is clear that right of the tax pa

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As I do not made any debit entry in any return/credit ledger , therefore I am unable to submit this.
Reply By Alkesh Jani:
The Reply:
Sir, Have you filed refund claim under Section11 B (2) (d) of the Central Excise Act, 1944?
Thanks.
Reply By bk r:
The Reply:
Sir I filed the refund under Rule 5 of the Cenvat Credit rules 2004 alongwith Notification No. 27/2012 CE (NT) dated 18.06.2012.
Thanks sir
Reply By Alkesh Jani:
The Reply:
Sir,
Under Rule 5 of the Cenvat Credit Rules, you are required to reverse the Cenvat credit. This is the reason department is insisting for the same. In the whole scenario, my suggestion is that, withdraw you claim and again filed the refund claim under Section 11B of the Central Excise Act, with proper grounds, if SCN has not been issued. Here, please note that Central Excise Act, 1944 has been repealed, but saved otherwise and also mentioned in Circulars is Section11B(2) of the said Act.
Our experts may correct me if mistaken.
Thanks
Reply By

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stance. Wait for the outcome of your claims.
Reply By YAGAY and SUN:
The Reply:
You may file writ on the basis of technical snags in GSTN. There is many judgment on this matter now.
Reply By Ankur Jain:
The Reply:
This issue has created an analogy, the return for the period April-June 2017 was filed in August and by that time no refund application was filed. The refund claims were filed in the month of September and just by not carrying forward the refund amount in Tran-1, the Cenvat Credit shall deemed to be reversed as it has happened in one of our very own case. It was not a mandate to reverse the Credit claimed in the last return filed during the existing law but it was certainly a mandate that Cenvat Credit of refund claimed must not be transitioned in GST regime (which you have correctly done in present case). There is no infirmity as per the law in your refund claims and that must be allowed. In case the Adjudicating authority rejects the refund claim with lack of understand

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it unless eligible under these rules.
Department is objecting that as per Para 15 above that entire credit was to be transferred by us. Now what should I do. please clarify.
Reply By KASTURI SETHI:
The Reply:
The department is right but you will get relief only through appellate channel. No Govt. Officer would take risk.
Reply By Alkesh Jani:
The Reply:
Sir,
Have you received any Notice for rejecting the claim? If so, please mention full grounds for which rejection is purposed.
Thanks
Reply By bk r:
The Reply:
Sir I have not received the SCN yet but I read out the draft SCN put up to the higher authorities by the technical wing and as I memories the issue is taken on the following groind.
1. That the notice was not eligible to retain cenvat credit lying balance as on 30.06.2017 under cenvat credit rules 2004, as there is no provisions under GST Law regarding retaining of Cenvat credit balance lying as on 30.06.2017
2. That as per Rule 15 of the Cenvat Credit Rules 2017 noti

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nd it is also possibility that he can claim ITC later on through the court.
these are the main point which I memorise during reading of draft show cause notice .
Please guide whether the department contention is right. Is there any another way to avoid SCN as my huge amount will be blocked.
Reply By Alkesh Jani:
The Reply:
Sir,
There is no way to avoid SCN. the only way out is to contest the SCN. Please wait till SCN is issued finally, because proposition and supposition may not help any way.
Thanks
Reply By ROSHAN PRADHAN:
The Reply:
GST law allows Refund claim filed in respect of Cenvat Credit even after 1st July 2017 (appointed date), the same has to be disposed under existing law.
Since law allows to process refund of cenvat credit under existing law, the requirement of transfer of credit to GST does not arise.
If cenvat credit in respect of ₹ 92 lakhs meets the basic condition of claiming cevnat credit, there should be any problem ( Input suppliers payment to be m

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sposed as per existing law
Sec 142 (3) Every claim for refund filed by any person before, on or after the appointed day, for refund of any amount of CENVAT credit, duty, tax, interest or any other amount paid under the existing law, shall be disposed of in accordance with the provisions of existing law and any amount eventually accruing to him shall be paid in cash, notwithstanding anything to the contrary contained under the provisions of existing law other than the provisions of sub-section (2) of section 11B of the Central Excise Act, 1944 (1 of 1944) :
If such claim for Cenvat Credit is fully or partially rejected – Amount so rejected shall lapse
Provided that where any claim for refund of CENVAT credit is fully or partially rejected, the amount so rejected shall lapse :
No refund of Cenvat if the same is carried forward as ITC under GST Act
Provided further that no refund shall be allowed of any amount of CENVAT credit where the balance of the said amount as on the appoi

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Place of supply

Place of supply
Query (Issue) Started By: – sanjeev batra Dated:- 24-5-2018 Last Reply Date:- 24-5-2018 Goods and Services Tax – GST
Got 3 Replies
GST
1) What will be the place of supply if estate agent receive commission from abroad for letting out/sale of property in india ?
2) What will be tax if property is located in different State other than estate agent registered premises ?
3) What will be tax if property is located in same State of registered premises of estate agent ?
Reply By Alkesh Jani:
The Reply:
Sir,
With regards, to your query No.1, the Section 13(4) of IGST Act, 2017, which is applicable in your case and is as under :-
“13 (4) The place of supply of services supplied directly in relation to an immovable

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to be located. Since property is located in India, thus the amount of commission received by the estate agent from abroad is exigible to tax.
Further, in view of section 7(3) and 8(2) of IGST Act, 2017, inter-state or intra-state supply shall be determined in the following manner:-
(a) Where location of supplier and place of supply are in two different States, the same shall be considered as inter-state supply and
(b) Where location of supplier and the place of supply are in the same State, the same shall be treated as intra-State supply.
Accordingly IGST or CGST/SGST shall be charged in your case.
Hope, this will resolve your query.
Regards
Nitika Aggarwal
9953157961
Reply By YAGAY and SUN:
The Reply:
Immovable property related

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GST Audit by Chartered accountant

GST Audit by Chartered accountant
Query (Issue) Started By: – Archna Gupta Dated:- 24-5-2018 Last Reply Date:- 26-5-2018 Goods and Services Tax – GST
Got 8 Replies
GST
Dear Experts
Please reply to following queries:
1. Please clarify whether GST audit under section 35(5) is to be done registration wise or PAN no. wise.
2. Are forms GSTR-9 and GSTR-9C available?
Reply By Alkesh Jani:
The Reply:
Madam,
In my point of view your query may be taken up with GST via twitter for early and reliable reply.
Thanks
Reply By YAGAY and SUN:
The Reply:
1) It will depend i.e. Section says Turnover but Rules says Aggregate Turnover. However in our view it is Registration wise.
2) Currently both Forms are not available. May be make ava

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Two Held for Fraud Under GST Act in Delhi

Two Held for Fraud Under GST Act in Delhi
GST
Dated:- 24-5-2018

Central Tax, GST Delhi East Commissionerate arrested a Shahdara based father son-duo on 22.05.2018 in case of fraudulent issuance of Input Tax Credit invoices involving evasion of approximately ₹ 28 Crores relating to Copper industry. It is the first case of arrest in Delhi, under the new tax regime that came into force on 1st July, 2017.
Searches were conducted at several places during which various incriminati

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GST Input on Medical Insurance Expense (Employess.)

GST Input on Medical Insurance Expense (Employess.)
Query (Issue) Started By: – Shubham Dua Dated:- 24-5-2018 Last Reply Date:- 25-5-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Expert(s),
A Group Insurance taken by the Company of all their workers AND ALSO RECOVERED THE COST OF SUCH EXPENSE FROM THEIR WORKERS.
The bill is in the name of the company, so whether the GST Input allowed to the company as it is written in the LAW:
No Input shall be allowed for rent-a-cab, health insurance and life insurance except the following:
* Government makes it obligatory for employers to provide it to its employees (Workmen Compensation Act.)
Reply By Nitika Aggarwal:
The Reply:
Dear Sir,
Input tax credit of GST charged

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fied by the government, then only the company is eligible to take the credit of same, otherwise not.
Regards
Nitika Aggarwal
9953157961
Reply By Shubham Dua:
The Reply:
Dear Mam,
Thanks for your valuable reply and concern.
But as per the fact of the case, we are under obligation to comply with the Workmen's Compensation Act, 1923 and accordingly taking the group insurance of all the workers.
The point is we are deducting the amount of such claim from their wages and salaries of our workers.
Now is the input of GST allowed to us we are debited the expense on one side and made the recovery on the other side.
–
Best Regards,
Shubham Dua
Cell: +91-8826406987
+91-9958033578
Reply By YAGAY and SUN:
The Reply:
.There is spe

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GST Imlication on warehousing services in SEZ units

GST Imlication on warehousing services in SEZ units
Query (Issue) Started By: – JAY SHAH Dated:- 24-5-2018 Last Reply Date:- 25-5-2018 Goods and Services Tax – GST
Got 10 Replies
GST
Dear Sirs
We are SEZ units and having warehouse in SEZ Area. we have store the cargo of one of our client who is outside india. This cargo is imported into india and will be handed over to CHA. Invoicing and receipt of the same are in foreign currency. is warehousing service taxable or to be considered as a export/zero rated?
Reply By KASTURI SETHI:
The Reply:
Exemption to goods imported by unit/developer in Special Economic Zone (SEZ) for authorised operations
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs

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rters to whom you are supplying warehousing services ?
Reply By JAY SHAH:
The Reply:
This time importer is in gujarat.
Morever this time warehousing charges will be paid by exporter who is outsie india. Invoice will be made in $. And will recived the sane.
What is implication of gst in both case. If paid by importer in india or paid by exporter who are outside india. Kindly note We are SEZ units.
Reply By Nitika Aggarwal:
The Reply:
Dear Sir,
As per the facts briefed to us, the warehousing services provided by SEZ units to the importers located in India are exigible to tax in terms of section 7(5)(b) of IGST Act, 2017.
Relevant extract of the same is reproduced as under:-
"(5) Supply of goods or services or both,
(a) when the

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Reply By Hem Salgaokar:
The Reply:
SEZ unit work with foreign party so thats treated as a export.
Reply By Nitika Aggarwal:
The Reply:
Sir,
What matters in the transaction is to whom the services has been provided. As per the facts briefed, since services has been provided to the person located in India i.e. Importer, This means
Location of supplier is in India
Location of recipient is in India
Place of supply of aforesaid services is in India.
Thus, the aforesaid transaction is taxable in accordance with the provisions of IGST Act, 2017.
So far as transaction is taxable, receiving of consideration either in INR or foreign exchange is immaterial and inconsequential. In any case it shall not be treated as export, as for the purpose

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Goods sent on Job Work – Input Tax Credit

Goods sent on Job Work – Input Tax Credit
By: – CA Akash Phophalia
Goods and Services Tax – GST
Dated:- 24-5-2018

(1) Introduction:
Businesses run on core competencies. It is the fundamental principle of management that business must run efficiently. The specialization and efficiency has resulted in increase in job work for manufacturers. In this article we will deal with the situation of admissibility of input tax credit on inputs sent to a job worker.
(2) Meaning of relevant terms:
Job work – Section2(68) of CGST Act 2017 defines the term as – “job-work” means any treatment or process undertaken by a person on goods belonging to another registered person and the expression “job worker” shall be construed accordingly.
Thus where any person performs any process or treatment on good belonging to the other person then such first mentioned person shall be called as job worker and the treatment or process so undertaken is construed as job-work.
Principal- The term pr

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er, if goods are directly sent to the job-worker on behalf of the principal, without being physically received by the principal at its place of business, then also it shall be presumed that the goods are received by the principal and the input tax credit shall be admissible.
Further, it is essential to note that where the inputs sent for job-work are not received back by the principal after completion of job-work or otherwise or are not supplied from the place of business of the job worker within one year of being sent out, it shall be deemed that such inputs had been supplied by the principal to the job-worker on the day when the said inputs were sent out and the tax liability shall accrue from such date. However, the period of one year in case where the inputs are sent directly to a job-worker, the period of one year shall be counted from the date of receipts of inputs by the job-worker.
(4) Whether credit is admissible on capital goods sent to job-worker:
The conditions regarding

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cation Number of the consigner, if registered;
(iii)name, address and Goods and Service Tax Identification Number or Unique Identity Number of the consignee, if registered;
(iv) Harmonised System of Nomenclature code and description of goods;
(v) Quantity(provisional, where the exact quantity being supplied is not known);
(vi) taxable value;
(vii) tax rate and tax amount-central tax, State tax, integrated tax, Union Territory tax or cess, where the transportation is for supply to the consignee;
(viii) place of supply, in case of inter State movement; and
(ix) signature
(c) The details of challan in respect of goods dispatched to a job worker or received from a job worker or sent from one job worker to another during a quarter shall be included in FORM GST ITC-04 furnished for the period on or before the twenty-fifth day of the month succeeding the said quarter.
(d) Where the inputs or capital goods are not returned to the principal within the time stipulated, it shall b

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M/s. Essae Electronics Pvt. Ltd. Versus GST & CCE, Chennai North

M/s. Essae Electronics Pvt. Ltd. Versus GST & CCE, Chennai North
Central Excise
2018 (5) TMI 1514 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 24-5-2018
E/40019/2018 – Final Order No. 41554/2018
Central Excise
Hon'ble P. Dinesha, Member ( Judicial )
Shri Vikram Kataria, C.A., for the appellant
Ms. P. Hemavathi, Commr. ( AR ), for the respondent
ORDER
The appellant before me is engaged in the manufacture of parts of Washing Machine, Refrigerator, Coffee Maker and Weighing Machine falling under Chapter 84 and as such was availing Cenvat credit on inputs, input services and capital goods for the period May 2015 to March 2016, in accordance with the provisions of Cenvat Credit Rules, 2004.
2. It is the case of the Revenue that during the course of verification, the appellant had availed Cenvat credit of service tax paid in respect of some of the services which did not relate to nor had any nexus with, the business of manufacturing of excisable goods by the a

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efore the Commissioner (Appeals-I), Chennai, and the Commissioner (Appeals) also gave a partial relief vide his OIA dated 28.11.2016. Aggrieved by the said order of the Commissioner (Appeals), the assessee is now before this Tribunal and the assessee is mainly agitating the finding given by the Ld. Commissioner (Appeals) wherein, the Commissioner (Appeals) has observed that the courier used for sending samples by the appellant to its clients amounted to outward transportation of goods, which was allowed only up to the place of removal (factory gate); and the balance of services pertaining to outward transportation stood rejected.
4. During the course of hearing, it was argued that the Cenvat credit on courier used was for sending samples to their clients amounted to outward transportation of goods. Further, hence the receipt of input service was not disputed and the fact that the input service was used in relation to the manufacture of goods was also not disputed, the credit on the sa

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& ST, Belgaum Vs. Vasavadatta Cements Ltd. – 2011 (24) STR 542 (Kar.). The Ld. Consultant finally submits inter-alia that the Cenvat credit is available up to the place of removal which has been defined under Section 4 (3) (c) of CEA, 1944; that even the CBEC Board's Circular No. 999/6/2015-CX dated 28.02.2015 supports his contention; that a similar case has been decided by the Ahmedabad Bench of the Tribunal in the case of CCE, Vapi Vs. Parle International Pvt. Ltd. – 2012 (278) ELT 625 (Tri.-Ahmd.) and that there is no dispute in the case that the courier service was used for sending samples to the customers for approval and for communicating with their branch office to send documents and other correspondences, etc.
5. On behalf of the Revenue, Ld. Commissioner, Ms. P. Hemavathi vehemently contended that the order of the Ld. Commissioner (Appeals) requires no interference and also drew support from the findings given by the authorities below.
6.1 I have considered the rival conten

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M/s J.V.D. Cera Coating And Colours (P) Ltd. Versus State Of U.P. And 4 Others

M/s J.V.D. Cera Coating And Colours (P) Ltd. Versus State Of U.P. And 4 Others
GST
2018 (5) TMI 1703 – ALLAHABAD HIGH COURT – 2018 (14) G. S. T. L. 166 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 24-5-2018
WRIT TAX No. – 832 of 2018
GST
Hon'ble Krishna Murari And Hon'ble Ashok Kumar , JJ.
For the Petitioner : Suyash Agarwal
For the Respondent : C.S.C.
ORDER
Heard Sri Suyash Agarwal, learned counsel for the petitioner and Sri Manu Ghildayal, learned counsel appearing for the respondents.
A search was conducted on the business premises of the petitioner on 25.04.2018 in exercise of power conferred under Section 67 (2) of the U.P. Goods and Services Tax Act, 2017 (in short 'GST Act, 2017'). Panchnama of

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that once the books of account were produced, it was imperative upon the authority to consider the same and ought to have verified with the actual stock but without carrying on the said exercise, the impugned order has been passed.
Prima facie, issue requires scrutiny.
Sri Manu Ghildayal, who appears on behalf of the respondents may file counter affidavit within six weeks. Rejoinder affidavit may be filed within two weeks thereafter.
List immediately after expiry of the aforesaid period.
Considering the facts, we direct the respondent-authorities to release the goods which were seized on 25.04.2018 subject to deposit of Rs. 3 lakh being made by the petitioner and for the balance amount adequate security may be provided other than cash o

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M/s. MANJUNATHAA ROCK DRILLS AND T. MURUGESH, PROPRIETOR, ASIAN AGENCIES Versus ASSISTANT STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, KALPATTA, THE COMMISSIONER, STATE GOODS

M/s. MANJUNATHAA ROCK DRILLS AND T. MURUGESH, PROPRIETOR, ASIAN AGENCIES Versus ASSISTANT STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, STATE TAX OFFICER, STATE GOODS & SERVICES TAX DEPARTMENT, KALPATTA, THE COMMISSIONER, STATE GOODS & SERVICES TAX DEPARTMENT, THIRUVANANTHAPURAM, STATE OF KERALA, TAXES (B) DEPARTMENT, STATE GOODS & SERVICES TAX DEPARTMENT AND GOVERNMENT OF INDIA, DEPARTMENT OF REVENUE, CENTRAL BOARD OF EXCISE AND CUSTOMS
GST
2018 (5) TMI 1736 – KERALA HIGH COURT – [2018] 2 GSTL 125 (Ker)
KERALA HIGH COURT – HC
Dated:- 24-5-2018
WP(C). No. 15256 of 2018
GST
MR. P. B. SURESH KUMAR, J.
For The Petitioner : Sri. Tomson T. Emmanuel
For The Respondent : Sri. V.K. Shamsudeen And Sri. Sreelal N.

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ection 129 of the Act in respect of the goods detained. The petitioners, therefore, seek appropriate directions in this regard in the writ petition.
2. Heard the learned counsel for the petitioners as also the learned Government Pleader.
Having regard to the facts and circumstances of the case as also the provisions contained in Section 129 of the Act, I deem it appropriate to dispose of the writ petition directing the second respondent to complete the adjudication in respect of the goods detained in terms of Ext.P5(a) order within two weeks from the date of production of a copy of this judgment. Ordered accordingly. This shall be done having regard to Exts.P6 and P6(a) objections preferred by the petitioners and after affording the petit

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M/s. Veetee Fine Foods Ltd Versus Commissioner of GST, Panchkula

M/s. Veetee Fine Foods Ltd Versus Commissioner of GST, Panchkula
Service Tax
2018 (6) TMI 1300 – CESTAT CHANDIGARH – TMI
CESTAT CHANDIGARH – AT
Dated:- 24-5-2018
ST/60281/2018-ST – FINAL ORDER NO. 62429/2018
Service Tax
Mr. Devender Singh, Member (Technical)
Present for the Appellant: Shri R.k.Hasija, Advocate
Present for the Respondent: Shri Bhasha Ram, AR
ORDER
PER: DEVENDER SINGH
The appellant have filed this appeal against the impugned order passed by the Commissioner (Appeals), Panchkula.
2. The brief facts of the case are that the proceedings were launched against the appellant, who are 100% EOU, on the issue whether the broken rice and rice bran were liable to excise duty when cleared to DTA. The show cause

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avour of the appellants vide Final Order No.A/61323-61326/2017-Ex (DB) dt.5.7.2017. The appellant approached the adjudicating authority for refund of pre-deposit made under Section 35FF along with interest by their application dated 2.8.2017. Refund of Rs. 32,62,000/- was sanctioned by the adjudicating authority on 9.11.2017. However, the adjudicating authority did not give any finding on the refund of interest made by the appellant and did not pass any order on the interest portion. Against the said order of the adjudicating authority, the appellant approached the Commissioner (Appeals) for refund of interest on the pre-deposit made by them. However, the appeal was rejected by the Commissioner (Appeals). Aggrieved from the same, the appell

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ppeals).
5. Heard both sides and perused the record.
6. I find that pre-deposit of Rs. 32,62,000/- was made on 9.2.2016. The appellant have submitted that this was made pursuant to the order of Commissioner dt.30.10.2015. In their refund application before the adjudicating authority, the appellant has clearly stated that pre-deposit was made pursuant to the demand confirmed by the OIO dated 30.10.2015. The Tribunal's Final Order No.61323-61326/2017 dt.5.7.2017 was passed in respect of appeals No.E/51191-51192/2014 and E/104-105/2016. The appellant have placed on record Stay Order No.55134- 55135/2014-Ex (DB) dt.18.11.2014 wherein the requirement of central excise duty demand, interest and penalty has been completely waived. Hence, pre-dep

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M/s Steel Exchange India Ltd., Versus Commissioner of Central Tax, Visakhapatnam – GST

M/s Steel Exchange India Ltd., Versus Commissioner of Central Tax, Visakhapatnam – GST
Central Excise
2018 (6) TMI 1410 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 24-5-2018
Appeal No. E/31177/2017 – A/30588/2018
Central Excise
Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL)
Shri Y. Sreenivasa Reddy, Advocate for the Appellant.
Shri P.S. Reddy, Assistant Commissioner (AR) for the Respondent.
[Order per: M.V. Ravindran]
This appeal is directed against Order-in-Appeal No. VIZEXCUS- 002-APP-035-17-18 dated 31.07.2017.
2. Heard both sides and perused the records.
3. On perusal of records, it transpires that the appellant herein had filed refund claims of the amounts paid on Customs duty i.e. Education Cess on coun

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On these two grounds, the refund claims were rejected.
5. Learned Counsel submits as regards the limitation, this Tribunal in the case of Duraline India Pvt. Ltd., [2008-TIOL-1966- CESTAT-MUM.] has held that re-submission of refund claims after 13 months of original submission has to be treated as claims filed within the stipulated time period; and also relied upon the decision of the Tribunal in the case of Visen Fabrics [2004-TIOL-625-CESTAT-MUM] for the same proposition.
6. Learned Departmental Representative after drawing my attention to the facts reiterates the findings of the lower authorities.
7. As regards the rejection of the refund claim filed and on the reason of limitation, I find that both the lower authorities have erred i

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REGARDING WORK PROCESS OF SIB UNIT IN GST

REGARDING WORK PROCESS OF SIB UNIT IN GST
Circular No. 1819012/471 Dated:- 24-5-2018 Uttar Pradesh SGST
GST – States
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Document 1
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Rectification in GSTN for Inter state Supply

Rectification in GSTN for Inter state Supply
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 23-5-2018 Last Reply Date:- 25-5-2018 Goods and Services Tax – GST
Got 4 Replies
GST
We have cleared material in month of Dec-17 to our customer in Himachal Pradesh with IGST Charged. we have filed GSTR1 showing details of supply in that particular transaction.
Now, customer noticed that there is mistake in invoice in billing address. Customer want billing address should be in mumbai with their GSTN number and shipping address is in Himachal Pradesh to avail ITC on that particular transaction which is wrongly allotted to Himachal Pradesh Customer as per GSTR1 filed by us.
Customer clarification is that they are going to make

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per my view, there is no need to issue credit note for the afore-mentioned transaction.
You can amend/revise the details issued under the original invoice itself. Further, the same can be notified under column no 7A of GSTR 1. Relevant extract of the same from the said return has been reproduced hereunder for the sake of ready reference:-
"7A. Amendment to Taxable outward supplies to consumer of earlier tax periods (original supplies covered under 7 above in earlier tax period (s))"
Hope this will resolve your query.
Regards
Nitika Aggarwal
9953157961
Reply By YAGAY and SUN:
The Reply:
Being Invoice is a primary document and the return is secondary and since, it is bill to ship transaction still in our view you must revise

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YET ANOTHER ANTI-PROFITEERING COMPLAINT DISMISSED

YET ANOTHER ANTI-PROFITEERING COMPLAINT DISMISSED
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 23-5-2018

The GST law contains a provision on anti-profiteering measure as a deterrent for trade and industry to enjoy unjust enrichment in terms of profit arising out of implementation of Goods and Services Tax in India, i.e., anti-profiteering measure would obligate the businesses to pass on the cost benefit arising out of GST implementation to their customers.
Section 171 provides that it is mandatory to pass on the benefit due to reduction in rate of tax or from input tax credit to the consumer by way of commensurate reduction in prices.
As per rule 127, Anti Profiteering Authority (APA) shall be duty bound to:
* determine whether any reduction in rate of tax on any supply of goods or services or the benefit of the input tax credit has been passed on to the recipient by way of commensurate reduction in prices.
* identify the registered person w

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sed the complaint against the supplier of goods, Vrandavaneshwree Automotive Pvt Ltd (Respondent), a Bareilly-based Honda car dealer, by concluding that it did not contravene the anti-profiteering provisions of the Central GST Act, 2017. The order states that the Honda car dealer had passed on the benefit of the reduction in tax rate after GST to the applicant by way of reduction in the price of the car by ₹ 10,550.
"We find that the respondent (Honda car dealer) has given details of all the basic components of the price of the car purchased by the applicant … and benefit of ₹ 10,550 on account of reduction of tax by about 2 per cent viz. from 31.254 percent (pre GST) to 29 percent (post GST) has already been passed on to the applicant and the amount of ₹ 10,550 is inclusive of the ITC (input tax credit) … therefore, no additional benefit on account of ITC is required to be paid by the respondent”.
It was thus held that the respondent (Honda car dealer) has

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ax on packed basmati rice whereas w.e.f. 1.7.2017, GST @ 5% was imposed on branded packed rice resulting in availability of input tax credit. It was reported that the 'India Gate' brand was not registered brand and the product become taxable @ 5% only from 22.09.2017 vide Notification No. 28/2017-CT (Rate) dated 22.09.2017.
It was observed that the rice manufacturer was able to take input tax credit ranging from 2.69% to 3% during September – November, 2017. It was contended that the GST rate on outward supply of their product was 5% and the ITC available to discharge the GST liability was not sufficient and the balance amount of GST was paid by the Respondent in cash therefore, there was no benefit of ITC which could be passed on to the consumers.
Further, the prices of 'rice' being an agricultural product, changed frequently because of the market forces and the other cost factors and were not solely dependent on the tax rates. It also contended that the price of paddy had i

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r the months of September, 2017, October, 2017 and November, 2017 that the ITC available to then as a percentage of the total value of taxable supplies was between 2.69% to 3% whereas the GST on the outward supply of his product was 5% which was not sufficient to discharge its tax liability. Moreover, in this case the rate of tax has been increased from 0% to 5% instead of reduction in the same. Therefore, there was no reason for treating the price fixed by the Respondent as violation of the provisions of the Anti-Profiteering clause.
Also, there was an increase in the purchase price of paddy in the year 2017 as compared to its price during the year 2016 which constitutes major part of the cost of the above product. It is further revealed from the record that the Respondent had increased the MRP of his product from ₹ 540/- to ₹ 585/- which constituted increase of 8.33% keeping in view the increase in the purchase price. Therefore, due to the imposition of the GST on the ab

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ITC against TRAN I

ITC against TRAN I
Query (Issue) Started By: – MANASH MUKHERJEE Dated:- 23-5-2018 Last Reply Date:- 25-5-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Sir,
A taxpayer availed ITC againt TRAN 1 under para 5(a) . But actually the credit should have been on 6(a) , i.e. capital goods. How the things can be corrected or is the credit to be reversed by the taxpayer only on the ground that he wrongly filed TRAN 1 .
With regards,
M.Mukherjee.
Reply By KASTURI SETHI:
The Reply

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Input Credit Utilisation for set off of taxable services provided by educational institutions

Input Credit Utilisation for set off of taxable services provided by educational institutions
Query (Issue) Started By: – Rajat Singhania Dated:- 23-5-2018 Last Reply Date:- 24-5-2018 Goods and Services Tax – GST
Got 8 Replies
GST
Dear Panel,
An educational institution registered under Section 12AA receives rent on building provided by it for accomodating its students. The receipt of rent is a taxable event and hence taxable under GST. My question is whether the said Institution can avail any ITC in its account to set off the liabilty for payment of GST on rent.
Reply By Nitika Aggarwal:
The Reply:
From whom this educational institution gets the rent?
Reply By Alkesh Jani:
The Reply:
Sir,
The ITC is governed by Chapter-V

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towards output tax under this Act or under the Integrated Goods and Services Tax Act in such manner and subject to such conditions and within such time as may be prescribed”
On conjoint reading, I am of the view that, you can utilize the ITC for output tax, i.e. other than tax payable under RCM.
Our experts may correct me if mistaken.
Thanks
Reply By Rajat Singhania:
The Reply:
Hi Nitika,
The rent is received from a pvt. ltd. company
Reply By Rajat Singhania:
The Reply:
Hi Alkesh,
I had the same view until I read an article issued by CBEC which mentions that, for educational institutions, " Regarding, input services, it may be noted that where output services are exempted, the Educational institutions may not be able to avail

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of taxable output services i.e. renting of commercial building.
For the sake of your knowledge, it is essential to highlight that renting of residential dwelling is outside the purview of CGST Act, 2017 by way of Notification No. 12/2017-Central Tax (rate). Since, you are not covered under the ambit of aforesaid notification, thus you are not eligible for the aforementioned exemption.
Further, the amount of ITC available in the electronic ledger of the registered person shall be utilized in accordance with the provisions of section 49(5) of CGST Act, 2017.
CA Nitika Aggarwal
9953157961
Reply By Alkesh Jani:
The Reply:
Sir, Please refer Rule 42 of CGST Rule, 2017 for your query.
Reply By YAGAY and SUN:
The Reply:
We endorse the very

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ITC on AMC

ITC on AMC
Query (Issue) Started By: – kaushal jaishwal Dated:- 23-5-2018 Last Reply Date:- 24-5-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear sir/mam
i have received a bill of AMC for the year( F.Y.18-19) and i already paid amount of this bill but the service will be provided to whole year.
now my question is , can i claim the whole of the GST as credit or i have to proportionate the GST credit to whole of the year on monthly basis.
Reply By Alkesh Jani:
The Reply:
S

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AAR rules packing qualifies as “unit container” under IGST Act, influencing GST applicability on certain goods.

AAR rules packing qualifies as “unit container” under IGST Act, influencing GST applicability on certain goods.
Case-Laws
GST
Levy of GST – interpretation of words 'unit container' as found i

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M/s. Ashok Ispat Udyog, M/s. Vijay Chand Bothra Versus Comm. of C. Ex., CGST, Raipur

M/s. Ashok Ispat Udyog, M/s. Vijay Chand Bothra Versus Comm. of C. Ex., CGST, Raipur
Central Excise
2018 (5) TMI 1412 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 23-5-2018
Exicse Appeal No. E/50874/2018-Ex [SM], Excise Appeal No. E/50812/2018-Ex [SM] – Final Order No. 51980-51981/2018
Central Excise
Mr. Ajay Sharma, Member ( Judicial )
For the Appellant : Ms. Priyanka Goel, ( Advocate )
For the Respondent : Mr. S.Nunthuk and P. Juneja A.R.
ORDER
Per : Ajay Sharma
These are case of clandestine removal of M.S. Ingots. Since the issue involved in both the appeals are same therefore, I decide both the appeals by a common order.
2. The question involved in these appeals is whether the principal Commissioner in its impugned order in original dated 11.01.2018 is justified in confirming the demand of Central Excise duty of Rs. 2,56,803./- alongwith interest and penalty, in respect of clandestine removal of 80.695 the MT of M.S Ingots recovered from the app

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. Pansari, Prop. of M/s. Monu Steel. At the time of adjudication before the Principal Commissioner M/s. Monu Steel (Sh. S.K. Pansari) did not appear for cross examination despite various opportunities given. The Show Cause Notice itself mention that the demand of Central Excise duty amounting to Rs. 3,29,78,297/- is inclusive of the duty of Rs. 2,56,803/- involved in 80.695 MT of MS ingots. Therefore, it is clear that duty amount on 80.695 MT of M.S. ingots is also included in the total duty amount of Rs. 3,29,78,297/-. In the impugned order although the demand of Central Excise duty of 3,29,78,297/- was dropped by the ld. Principal Commissioner, but still he confirmed the demand of Central Excise duty of Rs. 2,56,803/- in respect of 80.695 MT of MS ingots. In the said impugned order it has been mentioned that the evidence cited by the Department in the Show Cause Notice pertain to a comparative shorter period and is also insignificant i.e. for 80.695 MT out of total 10,825 MT. In the

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s also made only on the basis of the entries made in the records of M/s. Monu Steel and held as under:
xxx xxx xxx
4. I find that the entire case of the Revenue is based upon the records recovered from M/s Monu Steels. Even in those records, the appellant's name has not been spelt correctly and it is based upon the statement of the representative of M/s Monu Steels that the Revenue entertained a view that “S. Iron” refers to the appellant's clearances. When the Director of the appellant contaced by Revenue, he very clearly, in his statement recorded by the officers, deposed that he does not even know M/s Monu Steels. Further, the Revenue has not made any enquiries from the buyer M/s Sapna Steels and has solely relied upon the entries made in the record of M/s Monu Steels.
5. The law i.e. as to whether the third party records can be adopted as an evidence for arriving at the findings of clandestine removal, in the absence of any corroborative evidence, is well established. Refere

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