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TMI Blog2019 (6) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... w, the decision / Order of the Tribunal is vitiated as it has been passed ignoring various submissions of the appellants, both on merits and on limitation? (ii) Whether the Tribunal was right in holding that examining the contention of nature imported service would become more of academic exercise because of the fact that the appellant had already paid during the stage of investigation the entire amount of service tax demanded ignoring the legal principle that there is no estopel against law? (iii) Whether such legal fiction created amending Rule 2(e) of Cenvat Credit Rules, 2004 by Notification No.3/2011-CE( NT) dated 01.03.2011 can have retrospective effect especially when the notification itself declares that the amendment "shall com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers and vaults etc. During investigation by the Revenue, it was noticed that the respondent had not paid service tax (on reverse charge basis) in respect of the services received from foreign entities. Thus, before the issue of show-cause notice, the appellant paid the entire service tax on services received from abroad, payable on reverse charge basis along with the interest thereon. Nevertheless, on 22nd April, 2014, the Revenue issued the show-cause notice seeking to recover for the period 2008 to 2013 the service tax payable on reverse charge basis as well as the inadmissible credit taken on input services used for trading activities. The appellant contested the notice. However, the Commissioner of Service Tax by order dated 18th June, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 4 of section 73 of the Finance Act arose in the present fact as there was no suppression of facts. This as the show-cause notice had been issued based on the balance-sheet and other documents maintained by the appellant. In support of the above, reliance was placed upon the decision of the Tribunal in the case of Rolex Logistics Pvt. Ltd. Vs. Commissioner of Service Tax (2009) 13 STR 147. Consequently it was contended that the extended period also could not be invoked as show-cause notice is based on the balance sheet of the assessee. Reliance was also placed upon the decision in the case of Nirlon Ltd. Vs. Commissioner of Central Excise, 2015 (320) E.L.T. 22 to contend that extended period is not invocable when the situation is Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions which is evident from the order, was taken on record and has not been considered at all by the impugned order of the Tribunal. In fact, no reference to the same has been made to the impugned order. The impugned order of the Tribunal merely relies upon certain other case laws which were favourable to the Revenue without taking into account the decisions which were favourable to the assessee. (e) Similarly, we note that on the issue on limitation as urged by the appellant, the impugned order completely ignores the fact that there were decisions of the Tribunal which were in favour of the view taken by the appellant. Thus, the extended period could not be invoked in such facts. In any event, we find that the impugned order of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given in support of an order is, like the principle of audi alteram partem, a basic principle of natural justice which must inform every quasi-judicial process and this rule must be observed in its proper spirit and mere pretence of compliance with it would not satisfy the requirement of law." Moreover, the request of giving reasons also ensures that the orders are not arbitrary. Besides, it enables the parties to know the reason why their submissions have been accepted or not accepted. Further, giving of reasons enable the appellate Court to appreciate and understand the basis for the Tribunal coming to a particular conclusion so as too appropriately deal with a challenge to it. 7. In the above view, we answer question (i) in the affirm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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