9911796707
TMI Blog2024 (5) TMI 1436X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 20.04.2018 as was served upon the appellants. The extended period of limitation has been invoked by the Department while issuing the show cause notice. The details are as follows :- Sl. No. SCN No. & Date Period Amount involved 1 SCN dated 20.4.2018 2015-16 to 2016-17 Rs.2,22,20,243/- 2. The facts, in brief, are as follows : the appellants are engaged in providing the taxable services of "Consulting Engineer Service" (CES) to their major clients for providing consultation for road, bridges, tunnels etc. namely M/s Euro Studio, Spain, M/s Euro Studio, SL, Jammu & Kashmir and M/s NHAI, M/s Getinsa Ingeneria. Based on an intelligence gathered by the Department, the registered premises of appellant were searched, however, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Show cause notice No. 965/88/2015 dated 20.04.2018 along with the appropriate interest. The proportionate penalties were also proposed to be imposed. The said proposal has been confirmed vide order under challenge. Being aggrieved, the appellant is before this Tribunal. 4. We have heard Shri Rajesh Kumar Yadav, learned counsel and Shri Vinod Kumar , learned consultant appearing for the appellant and Shri Rajeev Kapoor, learned authorised representative appearing for the respondent. 5. Learned counsel for the appellant has mentioned that both the show cause notices as have been mentioned in the impugned show cause notice have already been adjudicated by this Tribunal in Final Order No. 50857-50858/2023 dated 10.07.2023. The entire demand, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.7.2023, we observe that the issue involved in the previous appeal as well as in the present appeal are same, which are : (i) Whether the appellant is liable to pay service tax on Consulting Engineer Services rendered by the appellant; (ii) Whether the appellants have wrongly availed the Cenvat credit without support of input documents and, as such, the same is recoverable from the appellants. (iii) Where the extended period of limitation has wrongly been invoked while issuing the show cause notice. 8. Three of these issues have already been adjudicated in the said Final Order. We peruse that the findings are not such as may be distinguished based upon the service tax returns filed in different financial years. The findings of the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar mentioned in clause (a) to (g) of Rule 9 of Cenvat Credit Rules, 2004 are otherwise available on the documents, and submitted same is sufficient for availment of Cenvat Credit as per clause 9(f). An invoice / bill or challan issued by the provider of input service is a relevant document. Proviso (2) reveals that "No Cenvat credit under sub-rule (1) shall be taken unless all the particulars as prescribed under the Central Excise Rules, 2002 or the Service Tax rules, 1994, as the case may be. All these particulars are contained in the documents provided by appellant for availing credit. 11. The invoice has not been considered by the department while issuing the show cause notice as well as by the adjudicating authority for the sole reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X
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