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2019 (3) TMI 819 - AT - Service TaxCENVAT Credit - input services - Rent a Cab services - Insurance of Vehicles - Section 73(3) of the Finance Act, 1994 - Held that:- Once the appellant has paid the CENVAT of ₹ 34,02,602/- and interest of ₹ 5,85,931/- towards Rent-a-Cab service and other services, the Revenue should not have issued the SCN as there was no suppression of fact with intent to evade payment of Service Tax. Therefore, the imposition of penalty equal to the CENVAT credit of ₹ 34,02,602/- along with interest of ₹ 5,85,931/- which is paid before the issue of SCN is set aside. Other input services - Held that:- The adjudicating authority has only considered three service viz. Works Contract, Electrical Works and Hiring of Tugs for decision on their eligibility for CENVAT credit. Further, the original authority have not considered the material furnished by the appellant to prove that the said services fall in the definition of ‘input service’. Pest control services - Advertising service - Event Management service - Electrical Works - Erection, Commissioning and Installation of DG Set service - Held that:- The Commissioner (A) has merely confirmed the Order-in-Original without considering the submissions of the appellant and the various case laws relied upon by the appellant in support of their submission. In view of all these, this case needs to be remanded back to the original authority for passing a de novo order with regard to all the services except Rent-a-Cab service which is not being contested and CENVAT has been paid by the appellant - the appeal is allowed by way of remand to the original authority with direction to pass a de novo order after considering all the submissions of the appellant. Appeal allowed by way of remand.
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