Allowed

Ccl Giddi Washery v. Ranchi

CESTAT20 May 2026E/77384/2018

Case brief

AI extract

What is this about?

The Tribunal allowed the appeal, holding that the appellant is entitled to avail CENVAT Credit based on consolidated challans having full details under Rule 9(2) of the CENVAT Credit Rules, 2004. Consequently, the demand for denial of credit was set aside with no interest or penalty.

What did the court decide?

The demand raised by denial of CENVAT credit was set aside; no interest and no penalty are imposable on the appellant.

Ccl Giddi Washery vs Ranchi — GST and Indirect Tax | CESTAT (2026)

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IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH: KOLKATA

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REGIONAL BENCH – COURT NO. 1

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Excise Appeal No. 77384 of 2018

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(Arising out of Order-in-Original No. 66/Central Excise/Pr. Commr/2018 dated 27.03.2018 passed by the Commissioner of Central Goods & Service Tax & Central Excise Central Revenue Building, 5A, Main Road, Ranchi-834001)

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M/s. CCL, Giddi Washery,

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: Appellant

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Argada Project Office, Hirak Road Hazaribagh

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VERSUS

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Pr. Commissioner of Central Goods and Service : Respondent Tax & Central Excise, Ranchi Central Revenue Building, 5A, Main Road, Ranchi-834001

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APPEARANCE:

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Shri Harsh Verma, C. A. for the Appellant

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MS. Suman, Authorized Representative for the Respondent

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CORAM:

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HON’BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL) HON’BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL)

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FINAL ORDER NO.75633/2026

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DATE OF HEARING / DECISION: 20.05.2026

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Order: [PER SHRI ASHOK JINDAL]

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The appellant is in appeal against the impugned wherein CENVAT Credit has been denied which was received by the appellant on the basis of consolidated challans issued by M/s. Central Coalfields Collieries, other units of the appellant.

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Page 2 of 3

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Appeal No.: E/77384/2018-DB

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The facts of the case are that the appellant is engaged in the activity of washing of coal and receiving coal from their other units, who raised the challans periodically showing payment of Service Tax on the activity undertaken by the appellant. The appellant availed CENVAT Credit on the basis of Challans issued by their other units on them. The Revenue is of the view that the Challans, on the basis of which the appellant has taken the CENVAT Credit, are not the proper documents in terms of Rule 9(2) of the CENVAT Credit Rules, 2004. Therefore, it is alleged that the appellant is not entitled to avail the CENVAT Credit.

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In view of this, proceedings were initiated against the appellant and, by way of adjudication, CENVAT Credit was denied.

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Against the denial of CENVAT Credit along with imposition of penalty, the appellant is before us.

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Heard the parties and have gone through the records placed before us.

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The Challans, against which CENVAT Credit has been availed by the appellant in this case, having the full details as required under Rule 9(2) of the CENVAT Credit Rules, 2004, we hold that the appellant is entitled to avail CENVAT Credit on the basis of such consolidated Challans, as has been done by the appellant in the present case. In view of this, we do not find any merit in the impugned order in denial of CENVAT Credit to the appellant on the basis of the consolidated Challans. Therefore, the demand raised against the appellant by denial of CENVAT Credit is set aside. Consequently, for such

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Page 3 of 3

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Appeal No.: E/77384/2018-DB

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denial of CENVAT Credit, no interest is payable and

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no penalty is imposable on the appellant.

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In these terms, the appeal is disposed of.

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(Dictated and pronounced in the open court)

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(ASHOK JINDAL) MEMBER (JUDICIAL)

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(K. ANPAZHAKAN) MEMBER (TECHNICAL)

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rkp

Ccl Giddi Washery v. Ranchi

Case brief

What is this about?

What did the court decide?

Ccl Giddi Washery v. Ranchi

Case brief

What is this about?

What did the court decide?

What the court decided

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Statutes considered

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