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TMI Blog2015 (6) TMI 1078X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- even though several arguments were advanced as to the eligibility of appellant on the ground that the amount was treated as cum-tax amount by both the service receiver and service provider and tax had been promptly paid by both the service providers, yet, in view of the requirement in Rule 5(1) of Cenvat Credit Rules, which says that tax amount paid has to be indicated, I cannot go against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice receiver and the service provider. In such a situation, when the appellant had taken reasonable steps to ensure that the service providers had paid the tax which has been proved by subsequent certificates issued and also had followed the provisions relating to the steps to be taken by them to ensure that the tax has been paid, it cannot be said that there was intention to evade service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Cenvat credit was taken wrongly. It was found that in both the invoices on the basis of which credit was taken, service tax amount had not been shown separately. Nevertheless it is the submission of the appellant that on the basis of certificates issued by the service providers, service tax had been paid promptly at the appropriate time in accordance with law and the returns also have been fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel regarding limitation and non-applicability of extended period for denying the Cenvat credit on the ground that it was wrongly availed, in my opinion is sustainable. In both the cases, the appellant had paid the amount and subsequently they have produced certificates from the service providers that they had paid tax promptly. In the case of one service provider, the final invoice copy was also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere was intention to evade service tax or suppress the fact of availment of Cenvat credit based on invoices which did not show service tax separately. Under such circumstances, invocation of extended period to demand the amount of credit taken, in my opinion, cannot be sustained. Accordingly, on the ground of limitation, appeal filed by the appellant is allowed with consequential relief if any to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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