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TMI Blog2024 (12) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... it. The audit of books of account is mandatory, therefore the audit party could have raised this objection right from the day one when the audit was conducted in April-2009. Therefore, it cannot be said that the appellant have any malafide intention, to suppress the fact with intent to evade payment of service tax. Moreover, as regard the service tax demand on the foreign commission and advertisement expenses, the appellant being liable to pay service tax under Section 66A as per reverse charge basis, hence they were eligible for Cenvat credit. Therefore, it is revenue neutral exercise. It is held in a catena of judgments that in case of revenue neutrality, the malafide intention cannot be attributed to the assessee and therefore, the exten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... related to Export Sales Commission Advertisement expenses were being dealt with by their Head Office and the appellant being a manufacturing unit was not aware about of these transactions. He submits that if at all there is any demand to be raised, it should be against the head office and not the appellant s manufacturing unit. He submits that this particular activity was not related to the manufacturing unit. Therefore, the demand was supposed to be raised, if any arise, by the jurisdiction officer of head office. He alternatively submits that the entire demand is time barred for the reason that periodical EA-2000 audit has been conducted in the month of April 2009 and in May 2010. While conducting the audit, the details for the present d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 2014 (6) TMI 626 - CESTAT New Delhi (LB) Jet Airways (I) Ltd. V/s CCE- 2016 (8) TMI 989 - CESTAT Mumbai Emerson Process Management I Pvt. Ltd.- V/s CCE- 2024 (2) TMI 911-CESTAT Ahmedabad Nayara Energy Limited Vs. CCE- 2023 (12) TMI 252-CESTAT Ahmedabad Chiripal Polyfilms Ltd. Vs. CCE- 2021 (3) TMI 1345 - CESTAT Ahmedabad Laxmi Exports V/s CCE-2021 (44) G.S.T.L. 284 (Tri. - Ahmd.) Jai Research Foundation V/s CCE-2019 (25) G.S.T.L. 473 (Tri. - Ahmd.) Kalika Steel Alloys Pvt. Ltd. V/s CCE-2019 (25) G.S.T.L. 105 (Tri. - Mumbai) CCE V/s Reliance Communication Ltd.- 2019 (22) G.S.T.L. 203 (Tri. - Mumbai) Ashirwad Foundries Pvt. Ltd. V/s CCE- 2020 (3) TMI 847 - CESTAT Kolkata Reliance Industries Ltd. V/s CCE- 2016 (6) TMI 1108 - CESTAT Mumbai Gu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 2015 (324) ELT 656 (SC) 4. I have carefully considered the submissions made by both the sides and perused the records. I find that there is no dispute that the appellant s records were audited under EA-2000 audit by the departmental officer from time to time, admittedly the audits were conducted in April-2009 and May-2010 the data for the purpose of this demand was taken from the books of account in EA-2000 audit. The audit of books of account is mandatory, therefore the audit party could have raised this objection right from the day one when the audit was conducted in April-2009. Therefore, it cannot be said that the appellant have any malafide intention, to suppress the fact with intent to evade payment of service tax. Moreover, as re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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