Commissioner of Central Excise And Service Tax Vs North Eastern Cables And Conductors Private Limited (Guwahati High Court)
Guwahati High Court held that invocation of extended period of limitation unjustified as entire details of availment of CENVAT Credit disclosed in STR-3 return and there is no allegation of wilful suppression and misstatement with intent to evade service tax in notice.
Facts- The respondent, M/s North Eastern Cables and Conductors Private Limited, having its Service Tax Registration under Jorhat Division, had provided services under the category of “Erection, Commissioning or Installation Services” to various organizations like Electricity Board etc. under the specific contract. Apart from that, the respondent Company had also supplied materials like RCC Poles, conductors, angles etc. under separate and independent contract.
According to the appellant, the supply of materials is not covered under the purview of Service Tax Act but the Erection, Commissioning or Installation part is liable to Service Tax. It was alleged by the appellant that the respondent Company had violated Rule 3 and Rule 6 of the CENVAT Credit Rules, 2004 by availing and utilizing the CENVAT Credit of Central Excise Duty amounting to Rs.1,30,84,835.00 only on inputs used for rendering exempted service as defined under Rule 2(e) of the Rules, 2004.
