9911796707
TMI Blog2018 (8) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... On appeal the ld. Commissioner (Appeals) set aside the adjudication order and allowed the appeal filed by the assessee. Hence, revenue is in appeal before the Tribunal. 2. Heard both sides and perused the appeal records. 3. It is the case of the Revenue that the appellant did not maintain separate account for common input service used for both taxable and exempted service and have availed and utilised input service credit used for both taxable and exempted service such as Security service, Courier services, Labour charges etc. The department also observed that they have neither exercised any option nor paid any amount of duty under Rule 6 which resulted non-payment of Service tax of Rs. 20,53,252/- (5% of Rs. 4,10,65,033/-. 4. I find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity has made conclusion that since the Head Office looking after the construction of road, therefore, they are liable to pay service tax on the exempted value on road service. I find that the above observation of the adjudicating authority was on wrong thought wholly on the basis of interference and not on the basis of correct fact based on supportive evidence. I find the lower authority has also failed to make any justifiable grounds before confirmation of demand in respect of submission of the appellant that they never availed and utilised Input service credit towards exempted service in respect of road construction. The department also failed to submit any calculation sheet/reconciliation statement specifying the details of such alleged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith respect to Courier charges and Security expenses as shown in the financial statement for the financial year 2011-12 does not relate to construction of road." 8. Regarding the aspect of limitation as raised by the appellant, I find that the impugned demand notice was issued on 12.04.2013 involving the period from 2008-09 to 2011-12 by invoking extended period for the reasons that they have suppressed the income of exempted service i.e. Construction of road in their statutory return. On scrutiny of the case records, I find they maintained proper records and the fact of availment of Cenvat Credit were duly disclosed in their statutory return during the disputed period. More so, when the department detected non-maintenance of separate rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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