2015 (1) TMI 725

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.... have filed the stay application along with appeal No. ST/55850/2013-CU[DB] against Order-in-Appeal No. 15/RDN/ST/ST/JPR-II/2013 dated 15/01/2013 in terms of which the service tax demand of Rs. 5,31,214/- pertaining to the period 18.04.2006 to 31.01.2009 has been confirmed. 2. The facts, briefly stated are as under:               T....

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....d 01.04.2008 to 31.12.2009, penalty was imposed under Sections 77 & 78 of Finance Act, 1994, but not under Section 76 by invoking Section 80 ibid.  The Commissioner (Appeals) set aside the demand for the period prior to 18.04.2006 as the legal basis for reverse charge mechanism came into effect from 18.04.2006 with the introduction of Section 66A in the Finance Act, 1994 and also deducted Rs.....

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....y the same is also available to them as Cenvat credit.        (3) There was no wilful mis-statement or suppression on their part. 3. We have considered the facts and submissions.  It is seen that the appellants were issued two Show Cause Notices, one dated 15.04.209 covering the period 01.04.2008 to 31.01.2009 and the other dated 02.09.2009 covering the period ....

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....onal, it is difficult to fathom as to how the demand for the extended period can be sustained.  As regards the contention of the appellants that whatever service tax is demanded would have been available as credit or they would have been eligible for refund under Notification No. 41/2007-ST, even if not held fully acceptable, does lend support to the appellants contentions that there was no r....