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TMI Blog2023 (3) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... entative for the Respondent ORDER When the Appeal came up for hearing, the Advocate appearing on behalf of the Appellant submits that they are providing service of Map Making to the service receiver at Jammu and Kashmir. They are also providing some services to other clients within India. They have taken the Cenvat Credit commonly available for services rendered to clients at Jammu and Kashmir a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... misoft Pvt. Ltd. Vs. Commr. of Cus., C. Ex. & S.T., Hyderabad-II 2017 (47) S.T.R. 61 (Tri.-Hyd.), wherein the Tribunal has held that the service provided to Jammu and Kashmir cannot be equated to the exempted service. 3. The Ld. Authorized Representative relied on case law Adecco Flexione Workforce Solutions Ltd. Vs. C.C.E, C. & S.T., Bangalore 2016 (42) S. T. R. 202 (Tri.-Bang.), wherein it has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Show Cause Notice issued on 21/10/2014 is time barred. In his support, he submits that they carried a bonafide belief that Cenvat Credit reversal is not required when the Services are rendered to Jammu & Kashmir clients and at that point of time there were several decisions in their favor. In such case, there cannot be any suppression with an intent to evade reversal of Cenvat Credit. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od. Accordingly, I hold that the demand pertaining to the extended period is required to be set aside and I do so.
8. As the Appellant is not contesting the Appeal on merits, the demand confirmed and interest thereon for the normal period sustains. The penalties imposed under Section 78 and 77 are set aside.
9. The Appeal is disposed off thus.
(Dictated and pronounced in the open Court.) X X X X Extracts X X X X X X X X Extracts X X X X
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