2017 (7) TMI 63

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....DER PER: S.K. MOHANTY This appeal is directed against the impugned order dated 25.10.2012 passed by the Commissioner of Central Excise, Raipur wherein, Service Tax demand of Rs. 49,78,833/- alongwith interest was confirmed against the appellant. Besides, penalties under different provisions of the Finance Act were also imposed. 2. Brief facts of the case are that the appellant is engaged ....

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.... 3. The ld. Consultant appearing for the appellant submits that the show cause notice issued for the entire period in dispute were barred by limitation of time having been issued beyond the normal period of one year prescribed in Section 73 ibid. To substantiate such stand, the ld. Consultant states that the case of the appellant is revenue neutral inasmuch as, Service Tax on the GTA service was....

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....has not considered the submissions of the appellant that the situation is revenue neutral and thus, the extended period of limitation cannot be invoked for confirmation of the adjudicated demand. It is an admitted fact on record that service tax paid on the GTA service by the appellant under reverse charge mechanism was eligible for input service credit and subsequent refund in terms of Rule 5 of ....

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....o note that the entire dispute being revenue neutral, there could have been no intention to evade payment of duty and consequently the extended period of limitation was per se not invokable. It is settled law laid down in the following amongst other judgments a series of judgment including that of the Apex Court that in a case where credit is available to an assessee itself it cannot be said that ....