TMI Blog2014 (11) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... t availed and utilized along with ARE-1 returns. When the SCN refers the appellant availed credit on various subscription fees paid, Corporate Risk Solutions, FOREX Membership subscription etc. and the appellant contested the same before Lower Authorities, but the demand has been confirmed on irregular availment of credit under Club or Association Service. The appellate authority has not given any finding on the eligibility or otherwise of the input services relating to the above services. - Matter remanded back - Decided in favour of assessee. - Appeal No.E/S/40065/2014 & E/40030/2014 - FINAL ORDER No.40761/2014 - Dated:- 7-11-2014 - Shri R. Periasami, J. For the Appellant : Shri K.S. Venkatagiri, Advocate For the Respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals) has dismissed the appeal without giving any finding on the credit availed on other input services and their liability thereof. He relied on copy of the show cause notice ARE-1 returns, service tax credit invoices, submitting details of cenvat credit availed during the period of dispute. Hence demand is squarely hit by limitation. He further submits that the appellant authority has not given any finding on the limitation. He further submits that the Commissioner (Appeals) has not given any finding on the eligibility of the credit on other input services other than Club or Membership fee services in spite of furnishing all the details relating to other services. He further submits that they have paid the entire amount of cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30) STR 3 (Guj.) 6. On hearing both sides and examining the records, written submissions, including SCN dt. 15.7.2011, I find that the department has demanded reversal of cenvat credit on Membership Fee and Club or Association Service. On perusal of the annexure to SCN, the period involved is 1.11.2008 to 31.3.2011. As per the annexure, it lists out all invoices for which inputs service credit have been disallowed and also mentions the serial number of invoices and the amount involved. For better appreciation of facts, the relevant para of SCN is reproduced below :- 6. On verification of the invoices and CENVAT credit statement filed by M/s.FIL with the department, it is seen that their Head Office has paid the taxable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he SCN that appellants have filed regular monthly returns and also submitted details of cenvat availed and utilized along with ARE-1 returns. When the SCN refers the appellant availed credit on various subscription fees paid, Corporate Risk Solutions, FOREX Membership subscription etc. and the appellant contested the same before Lower Authorities, but the demand has been confirmed on irregular availment of credit under Club or Association Service. The appellate authority has not given any finding on the eligibility or otherwise of the input services relating to the above services. The appellant is also contesting the issue on limitation. The total demand confirmed by the Adjudication Authority includes both Club and Membership Fee paid and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
