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Page Industries Ltd. Versus Commissioner of C. Ex. & S.T., Bangalore-III

2015 (6) TMI 1031 - CESTAT BANGALORE

Liability of Service tax - Services received from foreign service providers - Intellectual Property Services, Management Consultancy Services and Business Auxiliary Services - Amount paid towards service tax by reversal of Cenvat credit - Appellant submitted that an amount paid by utilizing Cenvat credit related to the period prior to April, 2006 and the demand for payment of service tax on output services has been dropped for this period, so, the question of recovery of Cenvat credit utilized f .....

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amount because it is inadmissible. So, in the absence of any allegation that the credit was not admissible and in view of the specific allegation that the credit could not be utilized for payment of Service Tax for output services, the Commissioner, as submitted by the appellant, has clearly traveled beyond the show cause notice. Moreover, in the absence of any finding that the credit is inadmissible, it cannot be recovered also. Therefore, the order of the Commissioner directing to pay an amoun .....

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notice was issued proposing service tax on Intellectual Property Services , Management Consultancy Services and Business Auxiliary Services . The appellant paid ₹ 39,91,650/- by utilizing the Cenvat credit available with them and they also paid an amount of more than 20 lakhs after the proceedings were initiated. In show cause notice, the appellant was asked to explain as to why the amount paid towards service tax by reversal of Cenvat credit should not be held to be incorrect and the sam .....

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at an amount of ₹ 39,91,650/- which was paid by utilizing Cenvat credit related to the period prior to April, 2006 and in view of the fact that the demand for payment of service tax on output services has been dropped for this period, the question of recovery of Cenvat credit utilized for payment of service tax does not arise. In fact, the appellant would be eligible for refund of reversed Cenvat credit. However, the Commissioner has ordered recovery of Cenvat credit of ₹ 39,91,650/- .....

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the Revenue. 5. I have considered the submissions by both sides. In the show cause notice, as submitted by learned counsel, it was observed as under : 'Thus, Jockey have stated that they had voluntarily paid an amount of ₹ 60,60,368 (Rupees Sixty lakhs sixty thousands three hundreds and sixty eight only). Out of this, an amount of ₹ 39,91,650 (Rupees Thirty nine lakhs ninety one thousand six hundred and fifty only) has been paid by them on the Intellectual Property Services .....

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