9911796707
TMI Blog2021 (11) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... no service has been provided by the appellant. Although, during impugned period i.e. April-2009 to March-2010, the project was work in process therefore, it cannot be held that no taxable service has been provided by the appellant. As the facts of the case are not in dispute that the appellant has provided taxable services and paid service tax thereon, therefore, any service used by the appellant for providing the above said taxable service the appellant is entitle to take Cenvat Credit of the service received - the appellant is entitle to take Cenvat credit of ₹ 5,57,25,547/-, hence no demand is sustainable against the appellant, consequently, no penalty is imposable on the appellant. Appeal allowed - decided in favor of appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant made payment to M/s. GLOBAL INDUSTRIES ASIA PACIFIC PTE LTD. for pre-installation survey, installation, mobilization of Barge, etc. as loss of tripod jacket and the service tax was also paid. The appellant took Cenvat Credit of Service tax paid to M/s. GLOBAL INDUSTRIES ASIA PACIFIC PTE LTD. Further, the appellant availed Cenvat Credit on services provided by various foreign vendors i.e. vessel renting, manpower supply, etc. in relation to installation and commissioning of MNW-NF bridge. 1.2 It was alleged that as the project was derailed therefore, input services utilized by the appellant have not resulted in providing any output service. Therefore, Cenvat Credit on such input services cannot be allowed. Further, the appellant c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit. It is his further submission that a show cause notice issued to them is barred by limitation as audit took place during October, 2011 for the period April-2009 to March-2010, a show cause notice has been issued on 08.10.2014 by invoking extended period of limitation as there was no suppression of facts, therefore, the show cause notice is barred by limitation. 03. On the other hand, learned Authorized Representative reiterated the findings of the impugned order. 04. Heard parties, considering the submission in detail and examined the records placed before us. For better appreciation of the provision of law, 2(l) of the Cenvat Credit Rules, 2004 which defines input service means any service used for providing of taxable servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
