2013 (11) TMI 1412

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....r : S S Kang Heard both sides. 2. Applicant filed this application for waiver of total amount of Service Tax of Rs.71,00,000/- interest and penalties. A demand of Rs.9,51,400/- is confirmed on the ground that applicant had availed excess credit in respect of the input services which are used in the processing of the goods, which were cleared on payment of appropriate service and part of the ....

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.... of the demand is time barred, the allegation of suppression with an intent to evade payment of duty is not sustainable. The applicants are filing statutory returns showing the clearance of processed goods by claiming benefit of Notification No. 8/2005- S.T. Therefore, there is no suppression with intent to evade payment of duty on part of the applicants. The applicants relied upon the decision of....

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.... are liable to pay 6% / 8% of the price of the exempted goods as per the provisions of Rule 6 of the Cenvat Credit Rules. Hence, the demand is rightly made. 7. In respect of time barred, the contention of Revenue is that applicants wrongly availed the benefit of notification. Hence, the extended period is invokable. 8. We find that the applicants are not disputing the fact that part of the p....

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....ch does not amount to manufacture and in view of this the applicants are clearing part of their processed goods on payment of appropriate service tax. In view of this, prima facie the applicant has not made out a case for waiver of service tax. The ratio of the above decision is not applicable to the facts of the present case. During the arguments the applicants submitted that the demand for the n....