TMI Blog2017 (7) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 - Dated:- 18-7-2017 - Shri P. K. Choudhary, Judicial Member Shri. S. Dasgupta, D.C. (AR) for the Appellant Shri. S. Mohapatra, G.M. Taxation for the Respondent ORDER Per: Shri P. K. Choudhary The facts of the case in brief are that the respondents are engaged in the manufacture of excisable goods and are also providing service as a commission agent for one M/s Cuprum Bagrodia Ltd. The respondent availed credit on various input services like security service, telecom service and other services used in or in relation to the manufacture of the final products. The service provided as a Commission agent would fall under the category of Business Auxiliary Service (BAS). In respect of BAS, the respondent utilized t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision of the Tribunal in the case of 3 Guys Vs. Commissioner of Central Excise, Haldia reported in 2016 (42) S.T.R. 443 (Tri.-Kolkata). 4. The Ld. Representative appearing on behalf of the respondent submitted that initially they had discharged the Service Tax from cenvat account. Subsequently, at the instance of the Central Excise Officers, they paid vide cash, the entire tax alongwith interest before issuance of the Show Cause Notice. In any event, the respondent was entitled to avail CENVAT Credit and the situation is Revenue neutral. For the proper appreciation of the case, the findings of the Commissioner (Appeals) are reproduced below:- 6 Secondly, it is the case of the appellant that they were not aware that ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eafter, they paid up the entire Service Tax amount alongwith interest as per letter dated 18.08.2006 of the Assistant Commissioner, Durgapur Division. They have also got registration certificate issued by the Service Tax department. The Hon'ble Karnataka High Court in the case of Commissioner of Service Tax, Bangalore Vs. C Ahead Info Technologies India P. Ltd. reported in 2017 (47) S.T.R. 125 (Kar.) on an identical situation dismissed the appeal filed by the revenue. The relevant portion of the said decision is reproduced below:- 2 . The material on record discloses that the assessee had not disputed the leviability of service tax in respect of their activity. However, after investigation he had paid the service tax with inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax, and inform the Central Excise Officers of such payment in writing, who, on receipt of such information shall not serve any notice under sub-section (1) in respect of the amount so paid. Therefore, it is clear before the issue of show cause notice the assessee acknowledges the leviability to pay the entire service tax due with interest and pays the same, then the authorities are precluded from issue of show cause notice. 5 . In these circumstances, the order passed by the Tribunal is strictly in accordance with the aforesaid statutory provision and do not suffer from any legal infirmity which calls for interference. No merit. Appeal stands dismissed. 6. In view of the above discussion, I do not find any reason to interfere wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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