9911796707
TMI Blog2007 (12) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... % of the tax paid on output service on the ground that ‘US FEED’ is non-taxable service- tax on the output service US FEED was paid but it was not known to commissioner while recording adverse finding, so matter remanded - S/191/2007 - 1447/2007 - Dated:- 5-12-2007 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) [Order per: P.G. Chacko, Member (J)]. - 1. After examinin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partly paid from PLA and the rest by way of debit in CENVAT account. In the relevant show-cause notice, the department accepted the service tax payment from PLA and demanded differential tax of Rs.98,74,047/- along with education cess thereon from M/s. VTPL and also proposed penalties on them. Upon receipt of the show-cause notice, the party made certain debits in input service tax credit account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so to pay penalties under various provisions of the Finance Act, 1994. The present appeal is directed against the Commissioner's decision. 3. After hearing learned Counsel for the appellants and learned SDR for the Revenue, we note that the adjudicating authority invoked Rule 6(3) (c) of the Cenvat Credit Rules, 2004 for restricting the input service tax credit to 20% as aforesaid, after recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . On these facts and circumstances, learned Counsel prays for a remand of the case. Learned SDR submits that 'US FEED' was not a taxable service as held in the impugned order and, therefore, learned Commissioner's decision to allow input service tax credit only to the extent of 20% in terms of Rule 6(3)(c) cannot be assailed. 4. After considering the submissions, we note that it is not in disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Commissioner is directed to pass fresh order of adjudication in the case after giving the assessee an opportunity of adducing evidence of payment of tax on 'US FEED' and tax on input services [in respect of which sufficient documents could not be produced by them earlier] as also a reasonable opportunity of being heard. The appeal stands allowed by way of remand. (Dictated and pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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