TMI Blog2019 (7) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... ble Punjab Haryana High Court judgment in the case of Ambika Overseas (supra), the appellant was entitled for the Cenvat credit in respect of the service tax payable on commission paid to overseas commission agent. Therefore, even if the service tax was payable, there was a Revenue neutral situation hence, since there is no gain to the appellant, it cannot be said that there was malafide intenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commission Agent under reverse charge mechanism, in terms of Section 66A of Finance Act, 1994. 2. Shri Amal Dave, Ld. Counsel appearing on behalf of appellant fairly concedes that appellant are not contesting the demand on merit however, they are strongly contesting on limitation. He submits that the matter of taxability was not free from doubt as there were multiple litigations g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t credit. He submits that almost major amount of excise duty on their final products was paid through PLA, therefore, the amount demanded was cenvatable and accordingly, the situation is Revenue neutral. For this reason also there cannot be any malafide intention in non-payment of service tax. Therefore, the demand for the extended period is not sustainable. In support, he placed reliance on the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mited 4. Shri S.N. Gohil, Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. We have carefully considered the submissions made by both the sides and perused the record. As conceded by the ld. Counsel, we are not going in the merits of the case. As per the submissions of the ld. Counsel, the demand is not sust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. For the same reason, the penalty imposed under Section 78 is also not sustainable, accordingly the same is also set-aside. As regards, the penalty imposed under Section 76, the same is also not sustainable in the light of the judgment of Hon'ble Gujarat High Court in the case of Raval Trading Company 2016 (42) STR 210 (Guj) and the same is also set-aside. The appeal is partly allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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