TMI Blog2022 (7) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... e res integra that where the assessee is entitled to claim cenvat credit of the tax paid under RCM, there cannot be any question of invocation of extended period. It is also a settled legal position that where there were divergent views on the issue and even if it is ultimately settled against the assessee, extended period cannot be invoked. It is also an admitted fact that the entire case was made out on the basis of information available in statutory books of account - the very basis of the show cause notice is the audit objection meaning thereby that the entire demand was raised on the basis of information found available in statutory books of the Appellant and hence even otherwise, there cannot be any scope for invocation of extended pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of excisable goods. During the course of EA-2000 audit, the auditors pointed out that the Appellant did not pay service tax under RCM in respect of GTA services (Appeal No.ST/78305/2018) and for manpower security services (Appeal No.ST/78306/2018) respectively. On such basis, two Show Cause Notices, both dated 26.04.2016 were issued demanding service tax along with interest and penalty. Both the lower authorities did not agree with the submissions of the Appellant. Hence the present appeals before the Tribunal. 3.1 The Learned Counsel submits that since they had received services of GTA for sale of goods and Man Power Services for the manufacturing activity, they were otherwise entitled for claiming credit of the tax paid under RCM and h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asion of tax. 3.5 The learned Counsel has drawn the attention of the Bench towards para 3.5 of the impugned orders wherein the Appellate authority has referred to the submission of the Appellant placing reliance upon the larger bench decision of this Tribunal in the case of Jay Ushin as reported in 2001 (119) ELT 18 (Tri.LB) and the Tribunal s decision in the case of Jet Airways as reported in 2016 (44) STR 465 (Tri. Mum.). However no finding has been given by the First Appellate authority on the said submission. The learned counsel also submits that the decision of the Tribunal in the case of Jet Airways has been upheld by Hon ble Supreme Court as reported in 2017(7) GSTL-J35 (SC). Therefore, when the issue on limitation was no more res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Both sides agree that the Appellant was otherwise liable to pay tax under RCM and, therefore, I am not going into this aspect while disposing the present appeals. 7. As regards invocation of extended period, I find that the Appellant had made categorical submissions in this regard which finds mention in the order in appeal but there is no finding on the same. In any case, when the issue is no more res integra that where the assessee is entitled to claim cenvat credit of the tax paid under RCM, there cannot be any question of invocation of extended period. It is also a settled legal position that where there were divergent views on the issue and even if it is ultimately settled against the assessee, extended period cannot be invoked. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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