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M/s. Bates India Pvt. Ltd. Versus Commissioner of Service Tax-II, Kolkata

2016 (7) TMI 1177 - CESTAT KOLKATA

Levy of penalty - It was contended that on merits Appellant had a good case, but to buy peace this issue was not agitated on merits and amount along with interest was paid. - issues pertaining to eligibility of Cenvat Credit - duty paying documents - invoices in the name of head office - Held that:- So far as non-imposition of penalty for credits taken with respect to telephonic services and certain improper documents in the name of head office it is observed that Appellant is not contesting tho .....

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llant against Order-in-Appeal No.40/ST-II/KOL/2016 dated 15.02.2016 passed by the Commissioner(Appeal-II) of Central Excise, Kolkata as First Appellate Authority. 2. Shri B.N.Chattopadhyay (Consultant) appearing on behalf of the Appellant argued that Cenvat Credit of ₹ 7,12,626/-(Rupees Seven Lakhs Twelve Thousand Six Hundred and Twenty Six only) was disallowed to the Appellant by the Adjudicating Authority under Order-in-Original No.05/Joint Commr./ST/Kol/2010-11 dated 04.05.2010 and an e .....

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e of the ld.Consultant that equivalent penalty of ₹ 4,01,204/-(Rupees Four Lakh One Thousand Two Hundred and Four only) is not imposable because Appellant was under the bonafide belief that Cenvat Credit of Service Tax indicated on the Service Tax paying documents was admissible. That their case is covered by Section 80 of the Finance Act, 1994 and even if demand for extended period is paid by the Appellant, still under Section 80 is required to be waived. 2.1 That with respect to credit o .....

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ty, as indicated in internal page 3 of the Order-in-Original dated 04.05.2010. It was the case of the Appellant that credit of ₹ 3,01,692/-(Rupees Three Lakh One Thousand Six Hundred and Ninety Two only) has been correctly availed and equivalent penalty is not imposable upon the Appellant. 2.2 That the remaining credit pertains to telephonic services availed by the Directors of the Appellant, which were paid by the Appellant, and certain invoices issued in the name of branch offices for wh .....

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t on merits before the First Appellate Authority and only imposition of penalty under Section 78 of the Finance Act, 1994 was contested by the Appellant in view of Section 73(3) where amounts were paid before the issue of show cause notice. It is the case of the Revenue that once amount of extended period have been paid by the Appellant then penalty under Section 78 of the Finance Act, 1994 is payable. With respect to credit of ₹ 3,01,692/-(Rupees Three Lakh One Thousand Six Hundred and Ni .....

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f the service recipient as 141 India . It is observed from the documents furnished by the Appellant that 141 India is followed by a Division of Bates India Pvt.Ltd, 55B, Mirza Galib Street, Kolkata-700016 . This address is also reflected in the contract entered between the Appellant and M/s.ITC Ltd.. This argument was taken by the Appellant before the Adjudicating Authority, as observed from the defense reply of the Appellant recorded at page 3 of Order-in-Original dated 04.05.2010. In view of t .....

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