9911796707
TMI Blog2013 (3) TMI 564X X X X Extracts X X X X X X X X Extracts X X X X ..... the monitoring committee (constituted by the Department). Prima facie, the material fact was gathered by the Department as early as in March, 2008 and therefore, the extended period of limitation could not have been invoked in the show-cause notice of 2010 for recovery of service tax on excess yield charges for the subsequent period from April, 2007 - Decided in favour of Assessee. As regards the demand arising out of denial of Cenvat credit - Held that:- It was told that the credit in question was taken not merely on the basis of the debit notes but rather on the basis of the statutory invoices. There is no other reason for denial of the credit. We have also found that the debit notes and invoices contained all the requisite particular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to rebut the plea of limitation successfully. As regards the last leg of the demand which arises out of reconciliation of accounts - Held that:- It was claimed that upon correct reconciliation, the demand would not be sustainable. This claim has also been contested. After considering the submissions, we note that these rival contentions with regard to reconciliation of accounts can be taken up at final hearing in the appeal. However, against the demand falling withing the normal period of limitation, pre-deposit ordered for an amount of Rs. 30 lakhs. - Partly in favor of assessee. - ST/2379/2011 - 217/2012 - Dated:- 8-2-2012 - S/Shri P.G. Chacko, P.R. Chandrasekharan, JJ. REPRESENTED BY : Shri G. Shivadass, Advocate, fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The washed coal from the Washeries was transported to the power stations, again, by the appellant. The appellant received a lumpsum from KPCL and after deducting therefrom certain elements paid service tax on the net amount. These deductions were (a) raw coal cost (b) transportation cost of washed coal (c) inspection of washed coal and (d) excess yield. In the show-cause notice which was issued on 20-4-2007 by invoking the extended period of limitation, the Department demanded service tax of over Rs. 1.37 crores on the amount pertaining to excess yield, under the head BA , and also demanded service tax of over Rs. 50.06 lakhs on the amount pertaining to transportation cost of washed coal under the head BSS . Yet another demand of over Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoked in the show-cause notice of 2010 for recovery of service tax on excess yield charges for the subsequent period from April, 2007. The learned counsel has estimated the amount of service tax coming within the normal period to be Rs. 16.4 lakhs. 4. As regards the demand arising out of denial of Cenvat credit amounting to over Rs. 1.23 crores, it appears from the records and the submissions that the Cenvat credit was not denied on the ground of inadmissibility but the same was denied on a procedural ground viz. that it was availed on the basis of debit notes issued by the Washeries. On a perusal of the records, we have seen copies of such debit notes along with copies of the relevant invoices, both issued by the Washeries. We are tol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s or commerce (BSS) stands defined under Section 65(104c) thus :- support services of business or commerce means services provided in relation to business or commerce and includes evaluation or prospective customers, telemarketing, processing of purchase orders and fulfilment services, information and tracking of delivery schedules, managing distribution and logistics, customer relationship management services, accounting and processing of transactions, operational assistance for marketing, formulation of customer service and pricing policies, infrastructural support services and other transaction processing. The learned counsel has banked on the inclusion part of the definition while the learned Additional Commissioner (AR) has r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. As regards the last leg of the demand amounting to over Rs. 19.9 lakhs, which arises out of reconciliation of accounts by the adjudicating authority, the learned counsel has claimed that upon correct reconciliation, the demand would not be sustainable. This claim has also been contested. After considering the submissions, we note that these rival contentions with regard to reconciliation of accounts can be taken up at final hearing in the appeal. 8. If all the amounts coming within the normal period of limitation, in respect of which prima facie case has not been made out, are summed up, the appellant has to pre-deposit an amount of Rs. 30 lakhs (Rupees thirty lakhs only) which they shall deposit within six weeks and report compliance ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
