Order of remand merely makes obvious position sanctioned by statute - no mistake apparent on record - ROM application dismissed: CESTAT
IN the matter of the appeal filed by the assessee, the CESTAT had passed the following order -
"Therefore, in the interest of equity and justice, the matter needs to go back to the original adjudicating authority for verification of the fact whether the input services which were indicated in the invoices were actually received in the manufacturing premises of the appellant at Panvel and if they were so received, whether there is a nexus with the manufacturing activity undertaken by the appellant."
The appellant feels that this order may give some extra powers to the Revenue.
So, they have filed a ROM application.
It is submitted that the SCN proposed to deny CENVAT credit on the ground that the invoices were issued in the name of the head office whereas the credit is taken at the factory.
And that since the SCN did not raise any issue relating to nexus between the receipt of service and its utilization in the manufacture, this direction contained in the order, regarding verification of the nexus between the receipt and manufacturing activity is an error apparent on the face of the record, and, therefore, the words "if they were so received, whether there is a nexus with the manufacturing activity undertaken by the appellant" should be deleted.
The Bench observed -
"3. I have perused the impugned order. The order does not propose anything which is not sanctioned by the statute. Credit can be availed on receipt of services and services so received are utilized in relation to the manufacture of final products. The order merely makes obvious this position. Therefore, I do not find any mistake in the impugned order…."
Holding so, the application for rectification of mistake was dismissed as devoid of merits.