Custom, Excise & Service Tax Tribunal
Ambaji Foods I Pvt Ltd vs Kanpur on 5 August, 2019
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE
TRIBUNAL, ALLAHABAD
REGIONAL BENCH : COURT NO.I
Excise Appeal No.70820 of 2018
(Arising out of Order-in-Appeal No.199/CE/Appeal/Audit LKO/2018 dated 28.03.2018
passed by Commr.(Audit) of Central Goods & Services Tax and Central Excise,
Lucknow.)
M/s. Ambaji Foods (I) Pvt.Ltd.
(1775, Vill.Sachndi, Kanpur Dehat-209304 (U.P.))
...Appellant
VERSUS
Commr. of Central Excise, Kanpur
.....Respondent
(Kanpur Commissionerate, 117/7, Sarvodaya Nagar, Kanpur-208005) APPEARANCE Shri Anuj Agarwal (Advocate) for the Appellant (s) Shri Anupam Kr. Tiwari, Authorized Representative for the Respondent CORAM: HON'BLE MRS. ARCHANA WADHWA, MEMBER(JUDICIAL) FINAL ORDER NO. 71515/2019 DATE OF HEARING : 5 August 2019 DATE OF DECISION : 5 August 2019 MRS. ARCHANA WADHWA :
The dispute in the present appeal relates to Cenvat Credit of Rs.1,65,385/- availed by the appellant during the period October 2013 to March 2014 on the invoices issued by M/s.Parle Product Pvt.Ltd., Mumbai, on whose behalf the appellant is manufacturing the biscuits. The lower authorities have held that inasmuch as the appellant is not unit of M/s.Parle Product Pvt.Ltd., the invoices issued by them, as ISD are not Cenvatable.2
Excise Appeal No.70820 of 2018
2. Learned Advocate appearing on behalf of the appellant fairly agrees that the issue stands decided against them by various decisions of the Tribunal, wherein the Cenvat Credit availed on the basis of M/s.Parle Product's invoices issued as ISD stands denied to the manufacturers, manufacturing biscuits for M/s.Parle Products. However, he assails the impugned order on the point of limitation.
3. After hearing learned Authorized Representative I find that the issue is no more res integra. This Bench of the Tribunal in the case of M/s.K.N. Food Industries Pvt.Ltd. and Others vide Final Order No.71440-71441/2019 dated 12 July 2019, by following the precedent decisions have held against the other assesses similarly situate. However, the benefit of limitations stands given in the said decision by observing that the entire credit was being availed by reflecting the same in the statutory records and in the absence of any other evidence indicating any mala fide on the part of the assessee, extended peried was not available to the Revenue.
4. Inasmuch as the demand in the present case is beyond the period of limitation, I set aside the impugned order and allow the appeal with consequential relief to the appellant.
(Dictated and pronounced in the open Court.) SD/ (ARCHANA WADHWA) MEMBER (JUDICIAL) sm