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TMI Blog2015 (9) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... e and the appellant has discharged the service tax admittedly due to pointing out by the audit officers no suppression can be alleged. It was also observed that Jurisdictional officer of service provider has not issued any show cause notice to the service provider for recovery of the service tax. Service provider made categorical request for waiver of show cause notice under Section 73(3) of Finance Act, 1994 on the ground that they have paid service tax alongwith interest. Payment of service tax by the service provider and issuance of supplementary invoices there against there is no suppression of facts on the part of the service provider. It is also observed that in the entire proceedings, in the present case, only ground for denial o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Tariff item No. 87082900 of the First Schedule of the Central Excise Tariff Act, 1985 and availing Cenvat credit on input and input services under Cenvat Credit Rules, 2004. The appellant supplied inputs to their group company i.e. M/s. Auto Window India Pvt. Ltd. (M/s. AWIPL) for manufacture of intermediate goods on job work basis. The job work goods subsequently used in the manufacture of appellant's final product which is cleared on payment of duty. During the scrutiny of the ER-1 department found that the appellant has taken Cenvat Credit on input services amounting to ₹ 52,40,658/- on the service tax and which was paid by their job worker M/s. AWIPL of the exempted service by raising supply bill since 2007 onward. It wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s exempted under the said notification. When this position is not under dispute there is no question of allegation of suppression of facts on the part of service provider. He further submits that service provider has paid service tax admittedly on insistence of audit officer as the same is admitted in the show cause notice also. After payment of service tax alongwith interest service provider made intimation to the department vide letter dated 29/4/2013 wherein service provider categorically stated that since they have paid service tax alongwith interest on the job work charges to close the mater in terms of 73(3) of Finance Act, 1994. Thereafter jurisdictional officer of the service provider has not issued any show cause notice to the serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax for which appellant has taken the credit was paid by the service provider only after detection by the department and not on their own in regular course. Therefore this itself shows that there is suppression of fact on the part of the service provider and consequently appellant is not entitled for the Cenvat Credit, Cenvat Credit can be availed on supplementary invoices only in the cases where non payment of service tax by service provider suppressed fact, therefore, since in the present case, there is clear suppression of fact on the part of the appellant, Ld. Commissioner rightly denied the Cenvat Credit. 5. I have carefully considered the submissions made by both sides and perused records. 6. Service i.e. job work on which serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service tax admittedly due to pointing out by the audit officers no suppression can be alleged. It was also observed that Jurisdictional officer of service provider has not issued any show cause notice to the service provider for recovery of the service tax. Service provider made categorical request for waiver of show cause notice under Section 73(3) of Finance Act, 1994 on the ground that they have paid service tax alongwith interest. I agree with the Ld. Counsel that Section 73(3) is applicable only in case where suppression of facts, mis-declaration is not involved. When the department on representation of the service provider by their letter dated 29/4/2013 refrained from issuance any show cause notice, that itself shows that depar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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