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2013 (10) TMI 1265 - CESTAT BANGALOREDemand - Utilization of more than 20% CENVAT Credit in payment of service tax - Held that:- demand of Rs. 58,30,168/- is on the ground that the appellant utilised CENVAT credit in excess of 20%. Extended period cannot be invoked since, in fact, appellant was filing ST-3 returns regularly which would show the CENVAT credit taken and utilised. In these circumstances, the appellant has made out a prima facie case in respect of this demand - Decided in favour of assessee. Storage and warehousing services - Storage of soya bean meal as agricultural produce - Held that:- as per the definition of ‘agriculture produce’ in terms of the notification, storage of ‘soya bean meal’ in the appellants premises as ‘agricultural produce’, prima facie, cannot be accepted. - As regards limitation, we find that appellant simply claimed exemption without mentioning notification number or further details. Therefore, it would be appropriate to take a view that the appellant has exercised their own judgment to determine their eligibility for exemption - Mere collection of rent cannot be considered as ‘storage and warehousing’ charges. However, ongoing through the invoices, we find that what they charged is stock management charges for storing ‘soya bean meal’ and further, they charged in terms of quantity of ‘soya bean meal’. The invoice does not mention actual space provided at all. Therefore, we find that appellants do not have a case on merits - stay granted partly.
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