9911796707
TMI Blog2017 (12) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... erection, commissioning and installation services, management maintenance or repair services, BAS, IPR, BSS, ITSS and transportation of goods by road. They are availing Cenvat credit of service tax paid on various services. 3. During the course of Audit for the period July and August 2008, it was noticed that the appellant had short paid the service tax of Rs. 2,21,528/- on their output services. On being pointed out by the Audit, the appellant agreed to the observation and paid tax short paid of Rs. 2,21,528/- along with the interest of on Rs. 1,46,814/- on 06.02.2013. On 16.07.2013, a show cause notice was issued to the appellant proposing recovery and appropriation of tax and interest, along with penalty under section 78 of the Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... She relied upon the decisions in the appellant's own case wherein the penalty was dropped under section 73(3) of the Act in the matter of ABB Ltd. Order-in-Original No.147/2015-ST dated 29.12.2015 and Order-in-Original No.146/2015 CE dated 29.12.2015. For this she also relied upon the decision of the Hon'ble Karnataka High Court in the case of CST, LTU Vs. Adecco Flexione Workforce Solutions Ltd. - 2012 (26) STR 3 (Kar) and Central Warehousing Corporation Vs. CST - 2013-TIOL-755-CESTAT-AHM. She further submitted that the extended period of limitation cannot be invoked as there was no suppression of facts and for this she relied upon the decision in the case of Continental Jt. Venture Foundation Vs. Commissioner of Central Excise - 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 73(3) is not applicable in the present case as the appellant have not provided documentary evidence to prove that they are eligible for input service credit, After considering the submissions of both the parties and perusal of the impugned order and the various decisions relied upon by the appellant, I find that in the present case, the appellant has paid the service tax along with interest much before issuance of show cause notice and therefore show cause notice should not have been issued to the appellant in view of section 73(3) of the Finance Act, 1994. Further, I also find that there is no suppression of material fact on the part of the appellant and therefore the imposition of penalty under section 78 is not warranted in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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