Case Law Details
Seven Hills Constructions Vs Commissioner of Central Excise (CESTAT Mumbai)
CESTAT Mumbai held that order passed without considering evidence relating to availment of depreciation under the Income Tax Act is liable to be quashed.
Facts-
In this appeal, M/s Seven Hills Constructions impugns three separate recoveries under authority of rule 14 of CENVAT Credit Rules, 2004 for being credit held as ineligible on two separate counts even as availment of depreciation under Income Tax Act, 1961 was assailed as breach in common.
The appellant is a provider of ‘mining services’ that was legislated as liable to tax with effect from 1st June 2007 by incorporation of amendment in section 65(105) of Finance Act, 1994 for which the appellant, however, acquired registration only on 3rd October 2008.The appellant had furnished written reply to notice stating denial of opportunity to be heard in person, owing to casual approach to that facet of adjudication, has been raised in the grounds of appeal.
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