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PRAKASH GUPTA, SAMEER JAIN
Commissioner Of Central Goods And Service Tax – Appellant
Versus
Tata Bluescope Steel Limited – Respondent
ORDER
1. Present appeal under Section 35G of the Central Excise Act, 1944, is filed by the Revenue against the final order dated 21.02.2019 passed by the learned Customs, Excise and Service Tax Appellate Tribunal, (for short, ’CESTAT’) Principal Bench, West Block No. 2, R. K. Puram, New Delhi-110066, which was filed against the order in Original No. ALW-EXCIS-000-COM-029-17-18 dated 22.12.2017, passed by the Commissioner of the Central Excise and Service Tax, Alwar.
2. Present appeal is filed on the following substantial questions of law:-
"1. Whether CENVAT Credit can be allowed to the downstream unit i.e. assessee, as amount excess paid by the supplier of goods cannot be termed as duty under Rule 3 of the Cenvat Credit Rules, 2004? and;
2. Any other question of law as the Hon’ble Court may formulate in the facts and circumstances of the case."
3. It is submitted by the counsel for the Revenue that on 21.09.2014, for the period from September, 2012 to July, 2015, a show cause notice was issued for wrongly availing and utilizing CENVAT Credit amounting to Rs. 3,01,32,736/- in contravention of provisions of Rule 3 of the CENVAT Credit Rules, 2004 (for short, ’Rules of 2004’) which were d
The main legal point established in the judgment is that once the duty is paid and the invoice is issued, the purchaser is entitled to take the credit, and there was no loss to the revenue. The inter....
The court established that proper reversal of Cenvat credit negates the demand for additional payments under Rule 6(3) of the Cenvat Credit Rules.
Tribunal must substantiate decisions with clear reasoning and cannot rely solely on prior cases without addressing specific facts and legal issues raised in the current dispute.
The court established that the assessee was eligible to avail CENVAT Credit on imported coal, and the relevant notifications and rules did not restrict the availment of such credit.
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