TMI Blog2019 (8) TMI 1845X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the appellant. In the identical situation this Tribunal has considered the limitation aspect in the case of MESSERS JOHN ENERGY LIMITED VERSUS C.C.E. S.T. -AHMEDABAD-III [ 2018 (11) TMI 1389 - CESTAT AHMEDABAD] wherein the Tribunal has held that this is a clear case of Revenue neutrality. Accordingly, the nonpayment of Service Tax cannot be said to be with malafide intention. The issue of Revenue neutrality has been considered in various judgments cited by the appellant in particular Larger Bench judgment in the case of JAY YUHSHIN LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, NEW DELHI [ 2000 (7) TMI 105 - CEGAT, COURT NO. I, NEW DELHI] , according to which if there is a case of Revenue Neutrality the longer period cannot be in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Revenue neutral, therefore, there was no malafide intention, for not paying the service tax, therefore, the demand being for extended period could not sustain. He placed reliance on the following judgments:- Allengers Medical Systems Ltd-2009 (14) STR 235 (Tri.-Del.) Alidhara Textool Engineers Pvt. Ltd-2009 (239) ELT 334 (Tri.-Ahmd.) Alidhara Texspin Engineers-2010 (20) STR 315 (Tri.-Ahmd.) Radhe Renewable Energy Development P. Ltd.-2015 (37) STR 388 (Tri.-Ahmd.) 3. Sh. S.N. Gohil, Ld. Superintendent (AR) Appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. Heard both the sides and perused the records. We find that there is force in the argument of the Ld. Counsel that they had paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt in particular Larger Bench judgment in the case of JAY YUHSHIN LTD (Supra), according to which if there is a case of Revenue Neutrality the longer period cannot be invoked. 5. Therefore, we hold that in the facts and the circumstances in the present case this is a clear case of Revenue neutrality. Hence, the demand for the extended period is not sustainable, the same is set aside. If there is any amount of Service Tax arising in the normal period of limitation only that much amount is payable. Since, we have taken a view that there is no malafide intension of the part of the appellant, the penalty if any attributed to the recoverable amount of the Service Tax is also set aside. The appeal is allowed in the above terms. 4. Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
