TMI Blog2022 (6) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... r output tax and thus in the facts and circumstances whatever service tax, if it was paid (on the input service of OLIDAR under RCM) was available as Cenvat credit and thus the situation is revenue neutral ipso facto. In view of the provisions of Section 73 (2A) of the Finance Act, the demand for the normal period of limitation (i.e. 18 months from the date of show cause notice dated 23.10.2013 or for the period Feb., 2012 to till 23.10.2013) is confirmed - this ROM application filed by Revenue is allowed. - Service Tax Rectification of Mistake Application No. 50853 of 2019 In Service Tax Appeal No. 51282 of 2015 - MISC ORDER NO. 50281/2022 - Dated:- 8-6-2022 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) AND MR. P.V. SUBBA RAO, MEMBER (TEC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 013 is for the subsequent period. The Tribunal also held that penalty and interest is not payable and further allowed the appeal on the issue of revenue neutrality recording the finding that the service tax payable as recipient of OLIDAR service was being used for providing the taxable output service, hence Cenvat credit was available to the appellant. Further, as the appellant admittedly discharged their output service, the situation is revenue neutral and accordingly, appeal was allowed on both the grounds of revenue neutrality as well as non-applicability of extended period of limitation. 5. Revenue has filed present ROM application contending that in view of the fact that the Tribunal have held that the extended period of limitatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... legal issue though raised on behalf of a party, is an error apparent on record. Reliance is also placed on the ruling of Apex Court in Star Industries Vs. Commissioner of Customs (Imports), Raigad - 2015 (324) ELT 656 (SC) wherein the plea of Revenue neutrality urged by the assessee was rejected and demand of customs duty upheld for normal period. 8. Having considered the contention of learned Authorised Representative and on perusal of the record and written submissions submitted after conclusion of the hearing, we find that the appeal of the assessee have been allowed on both the grounds of revenue neutrality and non applicability of extended period of limitation. This Tribunal holding the situation as revenue neutral, have not placed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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