TMI Blog2019 (6) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- Whatever service tax would have been paid by the appellant, the same is entitled as the Cenvat credit to the appellant. This fact is not in dispute, therefore, malafides on the part of the appellant are missing for non-payment of service tax under reverse charge mechanism - the extended period of limitation is not invokable - appeal allowed - decided in favor of appellant. - Appeal No. ST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quired to pay service tax under the category of Business Auxiliary Service under reverse charge mechanism. The appellant did not pay the service tax on the said commission and during the course of audit, it was pointed out to the appellant that the appellant paid the service tax along with interest. Later on, a show cause notice was issued on 2.4.2012 by invoking extended period of limitation fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iate the amount already paid and to penalise the appellant. In fact, whatever service tax would have been paid by the appellant, the same would have been entitled for the Cenvat credit to the appellant. In that circumstance, malafide intention is missing and admittedly the show cause notice was issued by invoking the extended period of limitation, therefore the demand is to be set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax under reverse charge mechanism. In that circumstance, I hold that the extended period of limitation is not invokable as held by this Tribunal in the case of JPP Mills Pvt Ltd vs. CCE 2016 (46) STR 317 (Tri. Chennai). 7. In view of the above, I set aside the impugned order and allow the appeal with consequential relief, if any. (Dictated and pronounced in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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