9911796707
TMI Blog2022 (2) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate, FOR RESPONDENT : Shri R. Rajaraman, AC, Authorized Representative ORDER 1.1 Brief facts are that the appellants are engaged in tyre retreading activity and hold service tax registration. During the course of audit of accounts, it was noticed by the department that though the appellants were engaged in retreading of tyres they had not discharged the service tax in regard to these service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erent period from April 2014 to March 2016, April 2016 to June 2017 and May 2015 to August 2016 proposing to demand the short levied service tax along with interest and for imposing penalties. The SCNs also proposed to disallow the credit availed on inputs. After due process of law, the original authority confirmed the demand, interest and imposed penalties besides disallowing the credit availed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that the appellant while discharging service tax on the gross amount charged included the value of the goods as well. Appellants then have availed Cenvat credit on the duty paid on inputs also. The learned Counsel argued that Section 67 does not prohibit availment of Cenvat credit. The goods used for providing WCS in the nature of retreading of tyres are covered within the definition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed orders. 4. The issue whether the appellant can discharge service tax on the gross amount charged under Section 67 of the Finance Act, 1994, and also avail Cenvat Credit for the WCS in the nature of retreading activity was analysed by the Tribunal in the appellant's own case for the period prior to 01.07.2012 as well as for the period after 01.07.2012. The Tribunal followed the decision in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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