9911796707
TMI Blog2014 (5) TMI 1198X X X X Extracts X X X X X X X X Extracts X X X X ..... was availed - there are no justification in the stand of the lower authorities. Admittedly, the credit was duly reflected in the returns, which were filed with the Revenue. In the absence of any column in returns requiring the nature of the input or input services, the non-disclosure of the same cannot attribute any mala fide to the assessee. Hon'ble Gujarat High Court in the case of Prolite Engineering Co. v. Union of India [ 1990 (3) TMI 89 - HIGH COURT OF GUJARAT ] has observed that non-disclosure of information, which is not required to be disclosed or recorded by statutory provisions or prescribed proforma does not amount to suppression or concealment - By applying the ratio, the demand is held to be barred by limitation. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - paid by them on reverse charge basis in respect of consultancy services received in respect of feasibility studies for cement plant at Oman (foreign country). The lower authorities have denied Cenvat credit by observing that the same are not relatable to the appellant's business activities of production of cement and putty, in India and as such are not covered by the definition of input services. The said credit stands availed by the appellant during the period 31.3.2008 and of 31.8.2008. The Revenue sought to deny the same by way of issuance of Show Cause Notice on 17.12.2009 and 16.2.2010, by invoking the longer period of limitation. 2. Without going into the merits of the case, I find that the Revenue has invoked the longe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the service tax liability was discharged on the basis of actual payment date, which is subsequent to the raising of the invoices. As such, he has held that the service tax liability for interest and imposition of penalties is not called for. Revenue in their memo of appeal have not disputed or rebutted the above finding of fact by Commissioner (Appeals) and have simplicitor, in a mechanical way, reiterated that interest and penalty are required to confirmed and imposed. In the absence of any rebuttal to the finding that the tax was discharged within time by taking the actual payment date as the relevant date, I find no reasons to interfere in the said part of the impugned order. 4. In view of the foregoing assessee' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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