9911796707
TMI Blog2019 (9) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... SH NAIR The brief facts of the case are that on certain services the appellant did not discharge the service tax, subsequently the Preventive Officer pointed out on the visit of the factory that the appellant have not paid the service tax on reverse charge basis in respect of services such as man power service, security service, GTA service etc,. On pointing out by the Preventive Officer the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le. The adjudicating authority denied the cenvat credit and the same was upheld by the Commissioner (Appeal), therefore the present appeal. 2. Sh. Amal Dave, Ld. Counsel appearing on behalf of the appellant submits that there is no suppression of facts for the reason that after the inquiry from the Preventive Officer, the appellant admittedly paid the service tax and subsequently interest and pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rta Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. Heard both the sides and perused the records. I find that the only reason for denial of the credit invokation of Rule 9(1)(bb). I find that though the matter was investigated by the Preventive Officer but after pointing out the non- payment of service tax, the appellant have ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e which was neither invoked nor asked to pay the penalty under Section 78. These undisputed facts clearly show that there is no suppression of facts on the part of the appellant for non-payment of Service Tax. Consequently, Rule 9(1)(bb) cannot be invoked, accordingly, the denial of cenvat credit is not tenable. 5. The impugned order is set aside. Appeal is allowed. (Dictated & Pronounced in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
