9911796707
TMI Blog2024 (1) TMI 1120X X X X Extracts X X X X X X X X Extracts X X X X ..... ey provided only Manpower Recruitment/ Supply Agency Service; A.G, Audit conducted an audit of the records of the appellants and noticed that the appellants have not filed ST-3 Returns for the period April 2014; Department issued a show-cause notice dated 13.11.2019 to the appellant, inter alia, relying on the data supplied by the Income Tax Department; it was alleged that service tax of Rs.6,72,669/- should be recovered from them along with interest; the appellants contented that they have enough credit to pay the demanded service tax and have discharged the same whereas Department contended that the appellants have taken credit on the invoices beyond the permissible period of one year and therefore, credit is not admissible; the demand ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no suppression of material facts on the part of the appellants; therefore, the demand is time barred. He relies on the following cases: * Chemphar Drugs & Liniments - 1989 (40) ELT 276 (SC). * Padmini Products - 1989 (43) ELT 195 (SC). * Pushpam Pharmaceuticals Company - 1995 (78) ELT 401 (SC). * Uniworth Textiles Ltd. - 2013-TIOL-13-SC-CUS. * Continental Foundation Jt. Venture - TIOL-1312- CESTAT-MUM. 4. Shri Ravinder Jangu, learned Authorized Representative for the Department, reiterates the findings of the impugned order and submits that the ST-3 Returns submitted by the appellants for the period April to September 2014, CENVAT credit was not shown under Heading D-1 whereas payment in cash was shown in D-1. 5. Heard both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the basis of procedural violations. In the instant case, it is not disputed that the appellants have availed the services; paid the service tax on the same and are in possession of documents indicating such availment. Under the circumstances, I am of the considered opinion that credit cannot be denied only because it has been utilized late. Moreover, I find that the show-cause notice has been issued on the basis of third-party information. I find that though extended period has been invoked, no evidence of suppression, mis-statement, fraud, collusion etc., has been put forth. In the absence of the same, extended period cannot be invoked. I find that the Tribunal in the case of Balaji Machinery (supra) held that where the demand is merely ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
