9911796707
TMI Blog2025 (3) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... The matter is squarely covered with adverse decision to the revenue of this Tribunal as on date. In this regard, para 7 & 9 of the decision in GUJARAT ENERGY TRANSMISSION CORPORATION LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, ANAND [2024 (2) TMI 1401 - CESTAT AHMEDABAD] where it was held that 'the entire period in the present appeal i.e. related to Notification No. 45/2010-ST, 11/2010-ST and also for the period when negative list under Section 66D was in force, it was held that service for transmission of electricity is not leviable to service tax. Therefore, the issue is no longer res-integra.' Conclusion - i) The services related to the transmission of electricity are exempt from service tax. ii) The demand for interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch are the subject-matter of the two Orders one dated 6 February 2024 and the other date 26th April 2024 referred to herein above which is the impugned order. Periodic Show Cause Notice dated 10-4-2018 for the subsequent period from April 2015 to June 2017 is the subject matter of present Appeal which was issued to the Appellant demanding Service tax of Rs.4,16,30,999/- on various charges recovered by the Appellant from the consumers of Bays, Sub-Stations and Transmission Lines, under the category of 'Erection, Commissioning and Installation Service" as defined in Section 65 (105) (zzd) of the Finance Act 1994. The said Show Cause Notice has been confirmed vide Order-in-Original dated 30-3-2019 along with interest. Penalties have also b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Commissioning and Installation Service is not sustainable. 7. As regards the issue that the Cenvat credit reversed by the appellant, whether they are liable for interest thereon or otherwise, we find that there is no dispute that the demand of interest was also raised by invoking extended period. As per facts and circumstances, there is no suppression of facts on the part of the appellant therefore, even for the demand of interest, the longer period cannot be invoked. The Hon'ble Supreme Court in the case of Commissioner vs. TVS Whirlpool Limited (supra) held as under:- "The Supreme Court Bench comprising Hon'ble Mr. Justice S.P. Bharucha, Hon'ble Mr. Justice V.N. Khare and Hon'ble Mr. Justice D.P. Mohapatra on 7- 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise, Mumbai-III against the CESTAT Final Order No. A/464/2011-WZB/C-II(EB) and Stay Order No. S/426/2011-WZB/C-II(EB), dated 21-6-2011 as reported in 2011 (272) E.L.T. 136 (Tri.-Mumbai) (Emco Ltd. v. Commissioner). While dismissing the appeal, the High Court passed the following order: "Question of law raised by the Revenue in this appeal are as follows: (a) Whether the CESTAT was correct in allowing the appeal of M/s. Emco Ltd. by holding that the department should have initiated the proceedings for recovery of interest within a period of one year from the date of filing of monthly returns, despite the fact that the assessee has never disputed this aspect in their appeal memorandum, more particularly, in view of the provis ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
