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TMI Blog2017 (4) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 66A of the Finance Act, 1994 and is already discharged by the appellant. At the same time, there cannot be any intention to evade the service tax liability as the entire service tax paid under reverse charge mechanism can be availed as CENVAT credit by the appellant for the discharge of Central Excise duty on the various products manufactured by them - impugned order set aside on revenue n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial Borrowings (ECB) during March 2007. 4. It is undisputed that the appellant had raised ECB for which they paid some charges to the overseas service providers. It is the case of the appellant that, on merits, the issue is decided against them in the case of Tata Steel Ltd v. Commissioner of Service Tax, Mumbai - I 2015-TIOL-2464-CESTAT-MUM but they are contesting the issue on limitation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the lower authorities and submits that the revenue neutrality is a question of facts and has to be established in individual cases taking into account the facts pertaining to each case for which he relies upon the Tribunal s Larger Bench decision in the case of Jay Yuhshin Limited V. Commissioner of Central Excise 2000 (119) ELT 718 (Tribunal-LB) and Cromption Greaves Ltd V. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant for the discharge of Central Excise duty on the various products manufactured by them. If that be so, show cause notice dated 19/01/2009 demanding service tax liability for March 2007 seems to be hit by limitation as has been held by this Tribunal in the case of British Airways, Jet Airways and Reclamation Welding (supra). 8. In view of the facts and circumstances of this cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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