TMI Blog2018 (11) TMI 1389X X X X Extracts X X X X X X X X Extracts X X X X ..... this is a clear case of Revenue neutrality - the issue of Revenue neutrality has been considered in various judgments cited by the appellant in particular Larger Bench judgment in the case of JAY YUHSHIN LTD [2000 (7) TMI 105 - CEGAT, COURT NO. I, NEW DELHI], according to which if there is a case of Revenue Neutrality the longer period cannot be invoked. Penalty also set aside on account of absence of malafide intent on the part of appellant. The demand for the extended period is not sustainable, the same is set aside - If there is any amount of Service Tax arising in the normal period of limitation only that much amount is payable - appeal allowed - decided in favor of appellant. - Appeal No. ST/280/2009-DB - A/12620/2018 - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrough Cenvat. Therefore, the appellant was entitled for Cenvat Credit on the Service Tax demanded. Accordingly, entire case is of Revenue neutral, therefore, no malafide can be attributed to the appellant, hence, the demand is time barred. He submitted the data of Service Tax paid from Cenvat Credit as well as in cash. He placed reliance on the following judgments:- Accurate Chemicals Industries Vs. Commr of C.ex., Nodia 2014 (300) ELT 451 (Tri. Del.) C.C.e., Vadodara Vs. Sicgil Industries Gases Ltd-2009 (245) ELT 693 (Tri. Ahmd.) Atul Ltd Vs C.C.E.,Surat-ll-2009 (237) ELT 287 (Tri. Ahmd.) JAY YUHSHIN LTD. VS C.C.E., NEW DELHI -2000 (119) ELT. 718 (Tri. LB) C.S.T., VS. QUINTILES DATA PROCESSING CENTRE(l) P.LTD.- 2011 (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited by the appellant in particular Larger Bench judgment in the case of JAY YUHSHIN LTD (Supra), according to which if there is a case of Revenue Neutrality the longer period cannot be invoked. 5. Therefore, we hold that in the facts and the circumstances in the present case this is a clear case of Revenue neutrality. Hence, the demand for the extended period is not sustainable, the same is set aside. If there is any amount of Service Tax arising in the normal period of limitation only that much amount is payable. Since, we have taken a view that there is no malafide intension of the part of the appellant, the penalty if any attributed to the recoverable amount of the Service Tax is also set aside. The appeal is allowed in the above ter ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
