9911796707
TMI Blog2022 (11) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... rein is about the availment of Service Tax credit by the appellant against the invoices issued by Input Service Distributor (hereinafter referred to as "ISD"). As per case records since in separate proceedings for the period from March, 2013 to April, 2015 the Adjudicating Authority therein vide Order-in-Original dated 23.12.2016 disallowed the Cenvat credit to the appellant under proviso to Section 11A of the Act, therefore according to Revenue in the instant proceedings for the period in issue i.e. May, 2016 to March, 2017 also the appellants have wrongly availed the service tax credit of Rs.3,28,395/- and accordingly a show cause notice dated 05.05.2017 was issued to the appellants for recovering the said amount along with interest and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pay the proper duty, they are still defying the orders and not paying the duty. 4. Learned Chartered Accountant appearing for the appellant drew my attention towards the Final Order No. A/85416/2019 dated 28.2.2019 in appellant's own case viz. Appeal No. E/86761/2018 M/s. G.P. Petroleum Ltd. vs. CCE&ST, Raigad in which this Tribunal in a challenge arising out of Order-in-Appeal dated 27.3.2018 [arising out of Order-in-Original dated 23.12.2016 which is the root cause for initiating the instant proceedings against the appellant by the department] allowed the appeal filed by the appellant for the earlier period i.e. March, 2013 to April, 2015. The relevant paragraphs of the said order of the Tribunal are reproduced hereunder:- "2. Factual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice provider's details to the units and Rule 4A(2) of Service Tax Rules does not stipulate mentioning of the nature of the services provided and the detail of services availed, determination of ineligibility emanates at the end of the ISD, and not at the end of the manufacturing unit, who should be questioned on the admissibility or inadmissibility of such credit. In submitting detail of correlation between the input services and output services vis-a-vis manufacturing of goods, on alternative plea was also made to justify that those services were also availed in relation to the output. Further, he contended that part of the demand is barred by limitation, since availment of input credit period was between March, 2013 and April, 2015 where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he details of services. It contains the service provider's details, distributor's details and the amount. Obviously the eligibility or otherwise of the service tax credit has to be examined at the end of input service distributor only. This is further supported by the fact that both Central Excise assessees and Service Tax assesses are under the regime of self-assessment and therefore it is the assessee himself who has to specify that the credit availed by him is admissible. Therefore the input service distributor cannot say that he is not required to prove the eligibility or otherwise of the service tax credit since at the receiver's end which could be a branch or a factory of the distributor, no details would be available regarding the na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee and advice him to follow correct procedure in future. It is also referred in the said manual that after such submission of audit report, in cases where the disputed amount have not already been paid by the assessee at the spot, demand notices are issued by the department for their recoveries. EA 2000 audit was therefore held to be participative audit. Likewise CERA audit is conducted by the Comptroller and Auditor General of India in respect of receipt and expenditure of the Government of India. It also discharges revenue audit which covers central excise, service tax and customs laws during which time the assesses were examined by CERA audit party to point out the deficiencies, leakage of revenue and non recoveries of dues by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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