9911796707
TMI Blog2019 (1) TMI 434X X X X Extracts X X X X X X X X Extracts X X X X ..... m April, 2012 to March, 2013 and the period covered by the other appeal is from April, 2013 to March, 2014. 2. After hearing both the sides duly represented by learned Advocate Shri Devinder Sharma on behalf of the appellant and learned A.R. Shri Gyanendra Kumar Tripathi, Assistant Commissioner on behalf of the Revenue we note that the appellant is Company incorporated under the Companies Act, 1956 and is having 100% Export Oriented Unit. The appellants are registered for payment of service tax of services provided by them and also services received by them under Reverse Charge Mechanism. The appellants are also availing facility of Cenvat credit. Further, appellants are claiming refund of accumulated Cenvat credit under Rule 5 of Cenvat C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of Services Rules, 2005 to the appellant. 3. The learned Counsel for the appellant has submitted that the issue herein is already decided by this Tribunal in appellants own case for the earlier period through Final Order No.ST/A/70562/2017-CU[DB] dated 02.05.2017. He has further submitted that the said Final Order has been accepted by the Department and demand for the subsequent period has been dropped. The learned Counsel for appellant has further submitted that this Tribunal on the basis of said Final Order dated 02.05.2017, decided the Appeal No.ST/50872/2014-CU[DB] through Final Order No.70759/2018 dated 11.04.2018. He has further submitted that this Tribunal has held that the activities undertaken by the appellants were that of exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondence etc. to the lead venture JBL acting for all the three co-ventures. We further take notice of the clause in the said agreement that all the three are not subcontractors of each other, but they are all contractors in their individual capacity for the foreign client and JBL is the representative of all the three companies, as the lead partner. We also take notice of the certificate of chartered accountants, annexed in the paper book, which was also before the court below, which certifies that during the period in question, the affairs of the appellant have been verified and examined the payments made by Jubilant Biosys Limited to Jubilant Chemsys Ltd. for its share of activities under the work orders received from the parties locate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under: 5.1 In view of the above case law and also the settled proposition of law even in a clandestinely evasion cases also the Cenvat credit of inputs/input services admissible, during the period of offence, is allowed to be abated from the total duty demanded even at the appeal stage. The interest payable is only calculated on the duty liability finally determined and not with respect to the duty demanded in the show cause notice. In this case appellant stands on a better footing as the Cenvat credit was available in the Cenvat account but could not be debited. It has to be thus held that interest is not payable with respect to duty required to be debited in the Cenvat Credit Account provided sufficient balance was available in the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
