2016 (4) TMI 450

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....espondent : Shri S S Chattopadhyay, Supdt (AR) ORDER Per Shri H K Thakur The present stay application has been moved by appellant M/s.Hindalco Industries Ltd., Chota Muri, Ranchi with respect to Order-in-Original No.11-16/MP/Commr./2013 dated 19.03.2013 under which a demand of Rs. 1,40,70,374/-, has been confirmed along with interest, and equivalent penalty has also been imposed against the app....

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....ility of services cannot be determined at the end of service received in view of the following case laws:- (i) CCE vs. Sarvesh Refractories - [2002 (139) ELT 431 - Affirmed By Supreme Court - 2007 (218) ELT 485 (SC)] (ii) MDS Switchgear Ltd. vs. CCE - [2001 (132) ELT 405] 2.1 It is also the case of the appellant that extended period of limitation and imposition of penalties cannot be enforced a....

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..../s.ABMCPL can be passed on to the appellant and not an arbitrary amount based on the performance of the appellant during previous financial years. It was also his case that the entire demand amounts in the show cause notices cannot be considered as time barred even if extended period is held to be not applicable to the facts of this case. That even if M/s.ABMPCL is not required to be register unde....

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....unit in the previous financial years, Prima facie Service tax credit of actual Service tax paid by the service provider is only admissible under CCR. Further, on time bar aspect of demands it is observed that even if extended period is held to be inapplicable then also the entire demand of Service tax will not be completely time barred. Detailed arguments made by either sides during hearing can be....