TMI Blog2019 (2) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... le situation as revenue neutral - further, mere omission on the part of the appellant has been treated as suppression of facts with mala fide intention to evade the payment of tax which is not justified in law. The appellant after being pointed out by the audit, paid the service tax along with interest and informed the Department vide their letters dated 24.4.2014 and 21.8.2014 and also declared these facts in their ST-3 returns for the relevant period. Therefore, extended period cannot be invoked. Appeal allowed - decided in favor of appellant. - E/20763/2018-SM - Final Order No. 20156/2019 - Dated:- 13-2-2019 - SHRI S.S GARG, JUDICIAL MEMBER Mr. V. B Gaikwad, Advocate For the Appellant Mr. Gopa Kumar, AR For the Respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st and also imposed penalty of ₹ 13,24,022/- under Rule 15(2) of CENVAT Credit Rules, 2004. Aggrieved by the said order, appellant filed appeal before the Commissioner (A), who rejected the same. Hence, the present appeal. 3. Heard both the parties and perused the records. 4. Leaned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law and the binding judicial precedent. He further submitted that in January 2013, they appointed Mr. Mahesh Pawar to handle the service tax matters and he was not aware of the fact that the appellants are bound to pay service tax on 75% of the taxable value on reverse charge basis. He furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort of this submission, he relied upon the decision of the Tribunal in the case of Polygenta Technologies Ltd. vs. CCE: 2018 (2) TMI 104 wherein in para 5 has held as under: 5. From the above, it is apparent that Rule 9(i)(bb) is applicable to supplementary invoice, bill or challan issued by provider of output service and Rule 9(i)(e) is applicable, inter alia, to a person liable to pay service tax under Rule 2(1)(d) of Service Tax Rules, 1994. It is apparent that the appellant is not service on reverse charge basis in terms of Rule 2(1)(d) of Service Tax Rules, 1994 and therefore, credit can be availed in terms of Rule 9(i)(e) of CENVAT Credit Rules. Since Rule 9(i)(bb) is not applicable to the appellant, the credit cannot be deni ..... X X X X Extracts X X X X X X X X Extracts X X X X
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