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Commissioner of Central Excise & Service Tax, LTU Versus 3M India Ltd.

CENVAT credit – liability of assesse to pay service tax under reverse charge mechanism – section 66A of the Finance Act, 1994 – Management Consultancy Service – self-adhesive tapes – Notification No. 23/2004-CE (NT) dated 10.09.2004 states that any service tax paid by the manufacturing unit could be availed as credit earlier to 10.09.2004, only if the unit was also providing any taxable output service – SCN – recovery of cenvat credit alongwith interest and penalty – Held that: - assessee was no .....

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/2010-SM - Final Order No. 20637/ 2016 - Dated:- 17-8-2016 - Shri S. S. Garg, Judicial Member Shri Pakshi Rajan, AR For the Appellant Shri Anand N. Advocate For the Respondent ORDER Per S. S. Garg The present appeal has been filed by the Revenue against the impugned order dated 30.04.2010 passed by the Commissioner (Appeals) vide which the Commissioner (Appeals) has set aside the Order-in-Original and allowed the appeal of the assessee. Briefly the facts of the present case are that the responde .....

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per Notification No. 23/2004-CE (NT) dated 10.09.2004 any service tax paid by the manufacturing unit could be availed as credit earlier to 10.09.2004, only if the unit was also providing any taxable output service. Thereafter a show-cause notice was issued to the assessee for recovery of ₹ 43,29,644/- (Rupees Forty Three Lakhs Twenty Nine Thousand Six Hundred and Forty Four only) under Rule 12 of Cenvat Credit Rules, 2002 read with proviso to Section 11A(1) of the Central Excise Act 1944 a .....

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e impugned order, the Revenue has filed the present appeal. 2. Heard both the parties and perused the records. The only question to be decided by me in this appeal is whether the assessee has availed cenvat credit wrongly as alleged in the show-cause notice and whether the impugned order passed by the Commissioner (Appeals) allowing the appeal of the assessee on the ground that assessee was not liable to pay service tax under the reverse charge mechanism until the introduction of Section 66A of .....

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MUM-ST in support of his case and the said decision has been affirmed by the Hon ble Supreme Court vide its order dated 14.12.2009 reported in [2009-TIOL-129-SC] in an appeal filed by the department against the High Court order. Applying the ratio of the above said decision, I hold that respondent-assessee was not liable to pay service tax on reverse charge basis prior to 18.04.2006 when for the first time reverse charge method was introduced and this has also been held by the Commissioner (Appe .....

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ssee at no point of time had brought to the notice of the department about the fact of availing such irregular cenvat credit. This argument has no force as the learned Commissioner in para 20 of the impugned order has given valid reasons for not invoking the extended period. Para 20 of the impugned order of the Commissioner is reproduced herein below: 20. As discussed at Paras 17 and 18 above there was no legal obligation for the appellants to pay service tax on the impugned services in the firs .....

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