TMI Blog2012 (7) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... may not be fair since there cannot be any suppression of facts or mis-declaration in such a situation. Regarding trading activity - amendment to Cenvat Credit Rules and various decisions on the issues have not been taken into account, nor the same have been brought up before the lower authorities – Held that:- matter is remanded to the original adjudicating authority - ST/544 of 2011 - A/2169/WZB/AHD/2011 - Dated:- 1-12-2011 - B S V Murthy, J. For Appellant: Shri Hardik Modh, Adv. For Respondent: Shri R S Srova, AR Per: B S V Murthy: Appellant is an authorised service station for Maruti Udyog Limited. During the course of verification of appellant's records, it was found that appellants had received a portion of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that service tax amount was paid since Maruti Udyog Limited agreed to reimburse the same even though according to the appellants, they were not liable. When the service tax itself was not liable and was paid only to avoid litigation, the demand for interest cannot be sustained. Further, he also submits that the demand is time-barred and relied upon the decision of the Tribunal in the case of Emco Limited - 2011 (272) ELT 136 (Tri. Mumbai) and TVS Whirlpool Limited - 1996 (86) ELT 144 (Tribunal) and he also relied upon the decision of the Hon'ble Supreme Court, wherein the appeal filed by the Revenue was dismissed with the observations that period of limitation that applies to a claim for the principal amount should also apply to the clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of payment of service tax was incorporated in the ST3 returns filed by the appellant but it was fairly agreed that this claim was also not made before the original authority. However, in my opinion, when assessee made a claim that service tax had already been paid on the activity, department should have conducted verification. Service tax cannot be collected twice on the same service and this is the basic principle of law and therefore, once a claim is made that service has already suffered tax, it should have been verified. Further, if the appellant was aware that service tax was being paid by Maruti Udyog Limited, invocation of extended period also may not be fair since there cannot be any suppression of facts or mis-declaration in such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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