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TMI Blog2018 (8) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... n to make the correct decision. Before raising such demand, proper investigation is required and in absence of any material facts with corroborative evidence, the same is not maintainable. Appeal dismissed - decided against Revenue. - Appeal No.ST/75604/2018 - FO/76466/2018 - Dated:- 23-7-2018 - Shri P.K. Choudhary, Member (Judicial) Shri H.S. Abedink, AC(AR) for the Appellant/Applicant (s) Shri N.K. Chowdhury, Advocate for the Respondent (s) ORDER Per Shri P.K. Choudhary The show cause-cum-demand notice dated 12.04.2013 was issued to recover ₹ 20,53,252/- alongwith interest and imposition of penalty. The adjudicating authority confirmed the demand of service tax of ₹ 20,53,252- along with inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the lower authority and stated that the alleged availing of credit on the inputs on Security Service, Courier Service, Labour Charges etc. were not common inputs and they did not avail any credit on input service related to road construction and hence they did not maintain separate accounts. They also contended that there is no evidence that they were availing any common input service for providing taxable service and exempted service and did not maintain separate accounts for the same. 6. On perusal of the records, I find that the department did not specify the exact service, on which they have taken credit and utilised and also failed to provide any evidence to prove that said services were common input service and had been use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter the reply of the appellant that they did not avail utilise the Cenvat Credit on exempted service. I find that before raising such demand, proper investigation is required and in absence of any material facts with corroborative evidence, the same is not maintainable. 7. Further, the appellant M/s. Walzen Strips Pvt. Ltd. Submitted letter enclosing the certificate issued by Bothra Nirmal Associates, Chartered Accountants and certified that We have checked and verified the books of accounts and other relevant paper and records of M/s. Walzen Strips Pvt. Ltd. Of P-250, CIT Road, Scheme-VI, Kolkata-700054 and hereby certify that the company did not sublet the work awarded by M/s. Yash Infraroads Limited to any other sub contractor b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit was taken on any input service being exempted service. I find the lower authority has failed to establish the suppression of fact on the part of the appellant with intent to evade payment of service tax by considering any evidentiary proof. So, the appellant cannot be held as guilty towards suppression or mis-statement of facts to evade tax. Accordingly, I find that the allegation of suppression of facts with intent to evade payment of tax is not sustainable. 9. Therefore, on the basis of above findings and certificate of Chartered Accountants, I am of the opinion that no evidence has been referred by the lower adjudicating authority towards common input services which was used for providing both taxable and exempted se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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