TMI Blog2024 (4) TMI 1012X X X X Extracts X X X X X X X X Extracts X X X X ..... n of refund - HELD THAT:- The appellants have paid the Service Tax allegedly on being informed about the clarification issued by CBIC. So called clarification, appears but an Amnesty Scheme notified for the benefit of defaulters proposing to give immunity to those who pay Service Tax evaded along with interest. Having accepted the liability, the appellants had no choice but to pay the applicable interest. Though the appellants could have argued that when Learned Commissioner (appeals) has dropped the penalty on the grounds that there was no suppression, fraud etc, the demand could not have been confirmed invoking extended period. They are not disputing the demand of service tax. Hence, their argument that interest is not payable does not ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri Sujeet Kumar Borundia, Chartered Accountant for the Appellant Shri V Srikanth Rao, Authorised Representative for the Respondent ORDER The appellants, M/s Quality Waves Benchmark LLP, assail the impugned order dated 9/7/2021 passed by Principal Commissioner of Customs and Central Tax (Appeals-I)Hyderabad. 2. Brief facts of the case are that the appellants are engaged in the provision of Taxable Services: Management or Business Consultancy Services , Commission Coaching or Training Services , and Scientific and Technical Consultancy Services and are registered with the department. On conduct of an audit of the records of the appellant, it appeared to the department that the appellants have incurre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same is admissible under the existing law in terms of Rule 9(1)(bb) of CCR, 2004 and that CENVAT credit is not admissible when the tax amount become recoverable due to non-levy or non-payment or short payment by reason of fraud or collusion or wilful misstatement or suppression of facts etc. with the intent to evade payment of duty. On an appeal filed by the appellants, learned Commissioner (Appeals) vide impugned order dated 27.06.2023 upheld the original order. Hence, the Appeal No.ST/30389/2023. 3. Shri Sujeet Kumar Borundia, Chartered Accountant, appearing for the appellant submits, in respect of Appeal No.ST/30392/2021, that at the end of the Service Tax regime, they had a closing balance in credit account of Rs, 35,701/- which th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not chargeable. 3.2. Shri Sujeet Kumar Borundia, Chartered Accountant, appearing for the appellant submits, in respect of Appeal No.ST/30389/2023, that the order rejecting the refund claim was incorrect and was delayed over one year and therefore, making them ineligible to claim the transitional credit, for which the window was opened in October 2022 under GST; the ST-3 Returns for June Quarter 2017 was filed on 14th August 2017 while the due date was 15th August 2017; the appellant waited till the fag end for filing the Returns for any notification from CBIC; further, the appellant was handicapped to file the revised Returns on the day of the notification as 45 days were already over; they have filed revised Returns on 20th September 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AI), IDOL Textile Ltd, BALAJI Prints Ltd, vs CCE (2019 (9) TMI 16-CESTAT Mumbai Mylan Laboratories Ltd. Final Order No.30689/2020 dated 25.02.2020-CESTAT Hyderabad 5. Heard both sides and perused the records of the case. The facts of the case are that the appellants have availed the services from CMMI Institute, USA and have not paid the Service Tax. On being pointed out by Audit, the appellants paid the service Tax. They were told during the adjudication proceedings that in terms of the Amnesty Scheme floated by CBIC, the appellant having paid the Service Tax of Rs.2.72,700, penalty can be waived if they pay interest. I find that the appellants are now claiming that interest is not payable as the notification was issued late. The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity and there is no way that they could accept the Service Tax liability but not the interest applicable thereof. 7. I find that Courts and Tribunal have been consistently holding that, under Excise, Service Tax provisions, payment of interest is a corollary to the payment of tax and the liability is automatic. The appellants having paid service Tax and having not disputed the payment of the same, whether or not under the said Amnesty Scheme, cannot seek exemption from payment of interest. To this extent, I am of the considered opinion that the stand of the appellants is not acceptable. I hold that appellants are liable to pay interest on Service Tax paid in a delayed manner. 8. On the issue of rejection of refund (Appeal No. ST/30 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
