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2023 (5) TMI 85 - CESTAT HYDERABADLevy of Service Tax - Business Support Services - additional amount received towards excess yield - transportation charges - business auxiliary services - Irregular availment of cenvat credit on debit notes - suppression of facts or not - extended period of limitation penalty. Irregular availment of cenvat credit on debit notes - HELD THAT:- The appellants have produced copies of the Debit Notes and Invoices issued by their service provider. These Debit Notes as well as Invoices contain all the details required to enable them to take the credit. Therefore there is no error in the appellant taking the CENVAT credit of Rs 1,23,90,055/-. The appeal to this extent is allowed on merits. Demand of service tax under Business Support Services - HELD THAT:- The appellant has submitted that as the matter pertains to the year 2005 and the appellant’s company is non-functional now, they will not be in a position to provide a copy of the earlier CTA Agreements entered into between KPCL and the then CTA. In the absence of this important document, it may not be possible for the Tribunal to come to a conclusion on this issue on merits. It is on record that the appellant is a Pvt Limited Company and they have been maintaining proper records and filing Statutory Documents before various Authorities. There is no allegation that they have failed to file any returns with the Department. Apart from this, it is on record that Audit was taken up in 2007, wherein the CTA and other charges being collected and Excess Yield consideration were also noted and were allowed to be deducted from the total consideration value from the Service Tax to be paid by the appellant. This shows that even the Audit Team was carrying the same view till the audit was conducted in 2007. Extended period of limitation - suppression of facts or not - HELD THAT:- There are no reason to fasten the allegation of suppression on the appellants. Accordingly, in respect of the confirmed demands the Appeal is allowed on limitation alone - As the appellant has submitted that they are not contesting these issues on merits, the Department is to work out the balance amount, if any, to be paid under these Heads for the normal period along with interest. Penalties - HELD THAT:- Since there is no suppression in this case, the penalties are set aside. Appeal allowed in part.
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