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2024 (3) TMI 405 - CESTAT KOLKATAInvocation of Extended period of Limitation - non-payment of service tax under RCM on transportation charges - availability of CENVAT Credit - Revenue neutrality - HELD THAT:- The appellant was required to pay service tax on transportation services under Reverse Charge Mechanism (RCM). If the said charges would have been paid by the appellant, the same were entitled to take the cenvat credit to the appellant. Therefore, it is a situation of revenue neutrality as the appellant 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, following the precedent decision of the decision of this Tribunal, it is held that the extended period of limitation is not sustainable in this case - the impugned order set aside - appeal allowed.
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