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TMI Blog2017 (11) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... cided only after verification of certain facts - matter to be remanded for verification of the facts and to decide the revenue neutrality, limitation and penalty etc. - appeal allowed by way of remand. - ST/87145/13 - A/89889/17/STB - Dated:- 25-9-2017 - Mr. Ramesh Nair, Member(Judicial) And Mr. Raju, Member (Technical) Shri. D.H. Nadkarni, Advocate for the Appellants Shri. M.P. Damle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposable in absence of intention to evade service tax. He placed reliance on the following judgments: (a) Jai Irrigation systems Ltd. Vs Commissioner[2015(40)S.T.R. 752(Tri. Mum)] (b) Jai Yuhshin Ltd Vs. Commissioner of Central excise, New Delhi[2000(119)ELT 718(Tri. Lb)] (c) Commissioenr of C. Ex. Kitply Industries Ltd [2011(267)ELT 289(S.C.) (d) Commr. Of C. Ex. Cus. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order. He further submits that issue on merit on taxability of service is no more res integra in light of decision in case of Gitanjali Gems Ltd Vs. Commissioner of Service tax, Mumbai-I[2016(43)S.T.R. 230(Tri. Mumbai)] and Tata Steel Ltd Vs. Commissioner[2016(41)S.T.R. 689(Tri)]. As regard the revenue neutrality, the issue can be determined after verification of facts in the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there is any suppression, whether Cenvat credit is admissible in respect of demand of extended period. (c) whether appellant is discharging excise duty in cash, which is more than service tax demand in the present case. (d) whether the appellant are manufacturing exempted goods, if so, compliance of Rule 6 of Cenvat Credit Rules was made or otherwise. In our view revenue neutrality ..... X X X X Extracts X X X X X X X X Extracts X X X X
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