TMI Blog2024 (3) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant himself has to take the credit of the same. In that circumstances, a show-cause notice issued to the appellant on 06.04.2016 for the period October, 2012 to March, 2013, is barred by limitation as held by this Tribunal in the case of M/S ASMITHA MICROFIN LTD VERSUS COMMISSIONER OF CUSTOMS CENTRAL EXCISE SERVICE TAX, HYDERABAD-III COMMISSIONERATE [ 2019 (9) TMI 122 - CESTAT HYDERABAD] , wherein this Tribunal has held It has been well settled at the hands of the Apex Court in the case of JET AIRWAYS (INDIA) LTD. VERSUS COMMISSIONER [ 2018 (1) TMI 210 - SC ORDER] that extended period of limitation cannot be invoked in revenue neutral cases. Therefore, the entire demand is hit by limitation and therefore needs to be set aside. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax under the category of Business Auxiliary Services. It is submitted that the transportation charges disclosed in the financial statement is essentially the payment towards hiring of vehicle for use in providing output services, which is not liable to pay service tax as shown as transportation charges. He submits that in the impugned order, it is recorded by the ld.Commissioner (Appeals) that the appellant has duly paid the service tax on output services and has not discharged the payment of service tax under RCM on transportation charges incurred by them. It is also held that although it is a revenue neutral situation, but as the appellant has not paid the service tax, therefore, he rejected the case of the Revenue neutrality. He furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he show cause notice was issued invoking extended period of limitation on 17-10-2014. The entire demand is under reverse charge mechanism and if the appellant had paid the service tax under reverse charge mechanism, they would have been entitled to Cenvat credit of exactly the same amounts. Therefore, the revenue neutrality in this case is evident. It has been well settled at the hands of the Apex Court in the case of Jet Airways (supra) that extended period of limitation cannot be invoked in revenue neutral cases. Therefore, the entire demand is hit by limitation and therefore needs to be set aside. The impugned order is set aside and the appeal is allowed. 8. Therefore, following the precedent decision of the decision of this Tribunal, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
