TaxTMI 
TaxTMI 
2015 (1) TMI 1092
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....ellants are seeking condonation of delay in filing the appeal of 61 days. The learned counsel submitted that the delay occurred because the counsel had met with an accident and suffered a fracture in the leg and further in the company also they were not able to locate papers in time. We find that these explanations reasonable and accordingly the delay in filing the appeal is condoned. 2. In the case of Sravan Shipping Services, we find that appellant is seeking early hearing because this Tribunal in the Interim Order No. 6/2014, dated 6-1-2014 had given liberty to the Revenue to realize the adjudicated liability during the pendency of stay petition. On this ground the early hearing has been sought. Since the stay application is take....
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....e above definition of "exempted service", it becomes clear that so long as the activity is a service and even if it is not taxable, it has to be considered as an exempted service. It is not necessary that a service should be taxable and an exemption notification exempting from levy of service tax should have been issued. In view of this position, the non-taxable service rendered by the appellant has to be considered as an exempted service and therefore during the relevant period before us, the appellant could not have utilized Cenvat credit beyond the limits prescribed under the Rules for payment of service tax on taxable service unless they maintained separate accounts in respect of inputs/input services used for providing output services ....
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....looking into the law and without any verification whatsoever. More so, in matters like service tax where the responsibility of assessment is on the assessee and not on the department. Such being the position, no one has the liberty to make assumptions about the liability. The law requires a person to read it, understand it and implement it. Failing to do so and assuming the provisions which are non-existing would lead to consequences which the assessee has no option but to take. Therefore we are unable to consider the submissions regarding bona fide belief or non-applicability of extended period for confirming the demand arising as a result of the activity of the appellant. 8. The next submission that the learned counsel made was th....
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....work for all concerned. In Solar Chemferts Pvt. Ltd. case reported in 2012 (276) E.L.T. 273 (Tri.-Mum.), this Tribunal took a similar view in respect of the contravention of Rule 8(3) of Central Excise Rules. In our opinion, it would be appropriate to follow the same in this case also. 9. In view of the above observations, the appellants are directed to calculate the amount payable as interest because of excess utilization of credit and make payments of the same. This should be done within 12 weeks and on or before 7-10-2014. Thereafter the Commissioner (the adjudicating authority in this case) on receipt of such intimation, would get the payments made by them verified as regards its correctness and submit a report before the Bench ....