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TMI Blog2016 (10) TMI 831X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax liability has been discharged by the appellant in respect of all such amounts transferred by them to M/s Aptech, to establish the fact or otherwise of revenue neutrality, we are of the considered opinion that the matter will require de novo consideration by adjudicating authority. Appeal allowed - matter remanded. - Appeal No.ST/3205/2012 - ORDER NO-A/30780/2016 - Dated:- 8-9-2016 - Ms. Sulekha Beevi C.S., Member(Judicial) and Mr. Madhu Mohan Damodhar, Member(Technical) Shri B. Venogupal, Advocate for the Appellant Shri Guna Ranjan, AR for the Respondent Order per.: Sulekha Beevi, C.S. Brief facts as put forward by the appellant are as under: 1.1 The appellant was operating as a franchise to M/s Aptec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs.824/- Instead of following the method as explained above, due to ignorance of the procedures for availing Cenvat credit, the appellant have deducted ₹ 2,000/- royalty paid by them to M/s Aptech (on which M/s Aptech would be paying service tax) and paid service tax on ₹ 8,000/- i.e., 210.3% on ₹ 8,000/- = ₹ 824/-. 1.3 As such, the appellant could have availed a total Cenvat credit of ₹ 63,43,047/- during 2005-06 to 2008-09 ie. the period of dispute in this case, as against the tax demand of ₹ 63,43,047/-. Had the appellant availed Cenvet credit of service tax paid by M/s Aptech and used it for paying service tax on the entire student fee collected, instead of deducting the royalty p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ld counsel also relied upon the ratio laid in the following case laws, which have upheld revenue neutrality situation in similar situations: i) CCE, Rune vs Coca-Cola india Pvt.Ltd.[2007-T/OL-245-SC-CX ii) CCE, Pane vs Coca-Cola india Pvt.Ltd.[2007(213)ELT.490(SC) iii) CCE, Vodadara Vs Narmada Chematur Pharmaceuticals Ltd..[2005(179)ELT.276(SC) iv) Vidharbha Iron SteeL Co.Ltd. vs CCE, Nagpur, [2013(288)ELT.352(Bom) v) CCE, vs Dineshchandra R Agrawal [2013(31)STR.5(Guj) vi) Jet Airways India Ltd. Vs C. Service Tax, Mumbai [2016-TIOL-2072-CESTAT-Mum vii) Synpol Products Ltd. vs CCE ST, Ahmedabad-II, [2016(335)ELT.697(SC) viii) Spandana Spoorthy Financial Ltd. Vs CCE ST, Hyderabad [2016-TIOL-2284-CESTAT Hyd.] 3. On b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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