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2016 (6) TMI 77 - CESTAT NEW DELHI

2016 (6) TMI 77 - CESTAT NEW DELHI - TMI - Period of limitation - Demand of Service tax - maintenance and repair service - Held that:- the period of dispute was 01/7/2003 to 31/3/2004 and the matter went up to the Tribunal which decided the case in their favour. Hence demand, if any, for the subsequent period should be within normal period of limitation. Show cause notice dated 14/5/2007 covered a period from 16/6/2005 to 17/4/2006. It is clear that the demand for the period prior to 01/4/2006 i .....

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o verification by the Original Authority is to be upheld. The Jurisdictional Assistant Commissioner/the Original Authority is directed to examine the documentary evidences that may be submitted by the appellant in support of their claim for Cenvat credit on inputs used for providing the taxable service during the material time and allow the same subject to satisfaction of the provisions of Cenvat Credit Rules, 2004.

Imposition of penalties - Section 76 and Section 78 of the Finance Ac .....

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on are not invokable in these proceedings. - Appeals disposed of - Service Tax Appeal No. 426-429 of 2011 (SM) - Final Order No. 51864-51867/2016 - Dated:- 23-5-2016 - SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri B.L. Sharma, Consultant For the Respondent : Ms. Kanu Verma, Authorized Representative (DR) ORDER PER. B. RAVICHANDRAN :- These 4 appeals are against the common order dated 06/12/2010 passed by Commissioner (Appeals), Jaipur. The appellants are engaged in manufactu .....

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and covered by one show cause notice dated 14/5/2007 for an amount of ₹ 3,60,757/- is not sustainable as during the said period the activities of the appellants are not liable to service tax as held by the Tribunal in the appellant s own case vide final order No. ST/117/2009 - CU (DB) dated 03/03/2009. The demand covered by 2nd show caused notice dated 14/5/2007 was only partly upheld for the period from 16/6/2005 when the activities are covered by the taxable service as held above. The Co .....

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sued in these appeals. Only three issues are being taken up for relief as per the submissions made by the learned Counsel :- (a) demand dated 14/5/2007 substantially hit by time bar ; (b) Cenvat credit on inputs should be available to them based on the documentary evidences for the relevant period and (c) penalties, both under Section 76 and Section 78 are not liable to be confirmed against them as there was a bonafide belief on their part regarding tax liability of the impugned activities. 3. T .....

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ce tax liability on the very same activity was subject matter of dispute for the period 01/7/2003 to 31/3/2004 and the matter went up to the Tribunal which decided the case in their favour. Hence demand, if any, for the subsequent period should be within normal period of limitation. Show cause notice dated 14/5/2007 covered a period from 16/6/2005 to 17/4/2006. It is clear that the demand for the period prior to 01/4/2006 is clearly hit by time bar in terms of Section 73 of Finance Act, 1994 dur .....

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