9911796707
TMI Blog2022 (2) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... ngly been applied by the adjudicating authorities. It was wrongly been proposed to be applicable in the impugned SCN. Further perusal of Rule 7 shows that the Point of Taxation shall be the date on which the payment of service tax made. From the above mentioned admitted fact No.2, it is clear that the payment of service tax for six of the invoices under question was made on 30th June, 2017. The admitted figures in the table at admitted fact No.3, are sufficient to show that, in the given circumstances, the appellant has rightly availed the input credit of service tax paid by him though under Reverse charge mechanism. The confirmation of demand by Commissioner (Appeals) is hereby set aside - Appeal allowed - decided in favor of appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the recovery of the total amount of ₹ 13,60,162/- as the wrongly availed Cenvat Credit alongwith the proportionate interest and the appropriate penalties. The said proposal was initially confirmed vide the Order-in-Original No. 24 dated 13.11.2019. In the appeal against the said order, the demand of Cenvat C redit availed on detention charges, on invoices amounting to ₹ 30,705/- on the input services which were issued beyond one year were dropped. However, the demand of Cenvat credit of ₹ 3,64,151/- availed and on ocean freight. Aggrieved of this confirmation that the appellant is before this Tribunal. 2. I have heard Shri P.K. Shetty, ld. Counsel for the appellant and Shri Mahesh Bhardwaj , ld. D.R. for the Departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of rule 8 of point of taxation rules to the given facts and circumstances, the appeal in hand is hereby prayed to be dismissed. 5. After hearing the rival contentions, the only point of adjudication appears to be :- Whether rule 8 B of Point of Taxation Rules, 2011 or Rule 7 thereof will be applicable to the facts and circumstances of the present case. 6. Following are the admitted facts:- 1) The appellant is liable to pay service tax on ocean freight under reverse charge mechanism. 2) The date of payment of service tax with respect to all impugned invoices is 30th June, 2017. 3) The figures as tabulated below:- Statement Showing six Invoices in question B/L, B/E Service Tax Payment on Ocean Freight, and credit av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21.06.2017 -do- 20260 5. 10077990 09.02.2017 GTG0221200/ 09.02.2017 9919293 / 01.06.2017 1430169.89 20022.38 10.05.2017 -do- 20022 II. Shanghai EOS International Trading Co. Ltd. Sl. No. Invoice No./Date Bill of Lading No. date Bill of Entry No./date CIF Value (INR) Serviced Tax @ 1.4% of CIF (Rs.) Date of payment to supplier Date of payment of serviced t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the point of taxation in respect of the persons required to pay tax as recipients of service under the rules made in this regard in respect of services notified under sub-section (2) of section 68 of the Act, shall be the date on which payment is made: Provided that where the payment is not made within a period of three months of the date of invoice, the point of taxation shall be the date immediately following the said period of three months: 7. The admitted fact No.1, as mentioned above, makes it clear that it is rule 7 which shall be applicable in the present case as this rule applies to the persons who are required to pay tax as recipients of service i.e. under reverse charge mechanism. This particular perusal is sufficient to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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