TMI Blog2023 (5) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... is no error in the appellant taking the CENVAT credit of Rs 1,23,90,055/-. The appeal to this extent is allowed on merits. Demand of service tax under Business Support Services - HELD THAT:- The appellant has submitted that as the matter pertains to the year 2005 and the appellant s company is non-functional now, they will not be in a position to provide a copy of the earlier CTA Agreements entered into between KPCL and the then CTA. In the absence of this important document, it may not be possible for the Tribunal to come to a conclusion on this issue on merits. It is on record that the appellant is a Pvt Limited Company and they have been maintaining proper records and filing Statutory Documents before various Authorities. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following five heads: Sl. No Description Amount confirmed in the impugned order 1. Demand of service tax under Business Support Services Rs. 50,06,523/ 2. Non-payment of service tax on additional amount received towards excess yield Rs. 1,47,05,686/- 3. Non-payment of service tax on transportation charges Rs. 50,16,488/- 4. Short payment of service tax on business auxiliary services Rs. 19,90,890/- 5. Irre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d they are contesting the demand on merits. 4. In respect of confirmed demand of Rs 19,90,890/-, they submit that they were carrying this amount in their books of account, but erroneously in their ST-3 returns did not reflect the same properly because of which this demand came to be confirmed. 5. In respect of confirmed demand of Rs 1,23,90,055/- on the ground that the CENVAT credit taken was not proper, he submits that the same was taken based on the basis of Debit Notes raised by the service provider. The counsel submits that during that period, the service providers were raising Debit Notes for the service provided clearly showing the Service Tax component therein. Even the particulars of their Service Tax Registration was properly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y brings out the fact that the appellants were not making the payments of Service Tax on CTA and other Services provided by them. The specific clauses of the contract in respect of Excess Yield charges has come to their knowledge only after subsequent Audit taken up in 2009. Therefore he submits that both on merits as well as on account of limitation, the appellants have no case and the appeal is liable to be dismissed. 8. Heard both sides and perused the documents. 9. In respect of CENVAT credit of Rs 1,23,90,055/-, it is seen that the appellants have produced copies of the Debit Notes and Invoices issued by their service provider. These Debit Notes as well as Invoices contain all the details required to enable them to take the credi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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