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TMI Blog2018 (3) TMI 1429X X X X Extracts X X X X X X X X Extracts X X X X ..... hold that as whatever service tax would have been paid by the appellant the same was entitled to avail cenvat credit and the appellant was required to pay less service tax on their final services - the mala-fides against the appellant cannot be attributed, therefore, the extended period of limitation is not invokable - penalty set aside - appeal allowed. - ST/1028/2011 - A/60116/2018 - Dated:- 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and did not pay service tax under the category of Goods Transport Agency Service. As on the said service, the appellant was required to pay service under reverse charge mechanism being recipient of the service, therefore, a show cause notice dated 30.07.2009 was issued by invoking extended period of limitation. The matter was adjudicated. Demand on account of non payment of service tax was confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibunal in the case of DineshChandra R. Agarwal Infracon Pvt. Ltd. reported in 2010 (18) STR 13 (Tri. Ahmd.) Punjab Chemicals Crop Protection Ltd. reported in 2017 (47) STR 345 (Tri. Chan.) 4. On the other hand, the ld. AR opposed the contention of the ld. Counsel and submits that as the appellant is claiming revenue neutrality situation. The same issue came up before the Hon ble Ape ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant could have paid service tax on Inward Goods Transportation Service and availed the cenvat credit. In that circumstances, on final services they required to pay less service tax, that angle is also required to be examined, therefore, the decision of in the case of Star Industries (Supra) is not applicable to the facts of this case. 7. Further, I find that the similar issue came u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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