9911796707
TMI Blog2019 (3) TMI 514X X X X Extracts X X X X X X X X Extracts X X X X ..... veral other proviso attached to this sub-rule (4) but none of those provisos are applicable to the given situation. There is an explanation that CENVAT credit cannot be utilized for payment of service tax in respect of services where the person liable to pay tax is the service recipient. But this explanation got incorporated in this Rule vide Notification No.28 dated 20th June, 2012 with effect from 1st July, 2012. The period here is 2007-08 to 2009-10. Hence, the explanation cannot be made retrospectively applicable to the impugned period for which the above condition holds a good law that cenvat credit may be utilized for payment of Service Tax on any output service (including GTA service). Extended period of limitation - Held that: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r ₹ 1,06,782/- for period 2007-2010 (upto 31.12.2009) alongwith the interest and the penalties under relevant statute. Said proposal was initially confirmed by Order-in-Original No.147 dated 30.01.2007. When the appeal against the said order was filed the same has also been rejected. Resultantly, the appellant is before this Tribunal. 1.1 It is submitted by the appellant in person that the adjudicating authority has mainly relied upon Circular No.7/2008 dated 23.08.2007. Hence any payment prior to that Circular cannot be denied and thus, the appellants were entitled to discharge the liability by debiting the same in cenvat account. Above all, no revenue loss has been caused by the appellant to the Exchequer. There was no intent to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 3 (4) of CCR says as: The cenvat credit may be utilized for payment of (a) any duty of excise on any final product; or (b) ....................................................... (c) ...................................................... (d) ...................................................... (e) service tax on any output service: Provided that while paying the duty of excise and service tax, as the case may be, the cenvat credit shall be utilized only to the extent such credit is available on the last day of the month or quarter, as the case may be, qua payment of duty of tax relating to that month or the quarter. 5. This perusal makes it abundantly clear that Cenvat Credit can be utilized for payment of Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le High Court of Punjab Haryana in view of para 2.4.2 of CBEC s Excise Manual of Supplementary Instructions. 6. From the entire above discussion and the facts on record, it is an apparent case that the service tax liability has been discharged by the appellant though from the accumulated cenvat credit account but result remains is that no intention to evade duty can be attributed to the appellant. Discharging the liability by utilizing the cenvat credit is otherwise a situation of Revenue neutrality, due to which, no mala fide can be attributed to the appellant that there was an intention to cause a loss to Government Exchequer. Resultantly, the Department was not entitled to invoke the extended period of limitation. Vide the show caus ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
