TaxTMI 
TaxTMI 
TaxTMI 
2018 (2) TMI 1258
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....f accounts, certain demand for service tax and reversal of Cenvat Credit was proposed by way of issue of show cause notice. The authorities below dropped such demand for Service Tax and reversal of Cenvat Credit. Aggrieved by the impugned order of authorities below, Revenue has filed the present appeal. 2. With this above background we heard Dr. Neha Garg, Ld. DR appearing for the Revenue and Shri A.K. Batra, CA appearing for the respondent. 3. The Ld. DR summarized the grounds of appeal as follows:- a. The first ground is regarding the Cenvat Credit which was reversed amounting to Rs. 1,37,839/- by the appellant. However, Revenue is of the view that interest on the said amount is required to be paid, from the date of availment to the d....
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....angalore Vs. Bill Forge Pvt. Ltd 2012 (279) ELT 209 (Kar.). The Hon'ble High Court after carefully considering the decision of the Apex Court in the case of Ind-Swift Lab observed as follows:- 19. Rule 14 of the CENVAT Credit Rules. 2004 reads as under: Rule 14. Recovery of CENVAT credit wrongly taken or erroneously refunded.- Where the CENVAT credit has been taken or utilized wrongly or has been erroneously refunded, the same along with interest shall be recovered from the manufacture or the provider of the output service and the provisions of sections 11a and 11ab of the excise act or sections 73 and 75 of the finance act, shall apply mutatis mutandis for effecting such recoveries. A reading of the aforesaid provisions makes it ve....
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....ment of duty to discharge his liability. Before utilization of such credit, the entry has been reversed, it amounts to not taking credit. Reversal of canvat credit amounts to non-taking of credit on the inputs. 6. In view of the above since the credit which has been taken by the respondents has not been utilized before the same has been reversed, we find no merit in the view of Revenue that interest is payable. 7. Next we turn to the ground that various expenses incurred by the respondent towards telephone, insurance, freight, courier etc, should be included in the value of the taxable service and differential service tax is to be paid. We find that issue has been discussed by the Appellate Authority in 8.2. (ii). The Revenue is of the vi....
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....158 (Tri.- Mumbai), in which an identical issue has come up and the Tribunal observed in the above case as follows:- 5.1 As regards the Service Tax liability under the category of Business Auxiliary Services for the amount received and for achieving the target under Target Incentive Scheme, we find that the appellant had been given targets for specific quantum of sale by the manufacturers of the cars. As per the agreement, on achievement of such target and in excess of it, appellant was to receive some amount as an incentive. It is the case of the Revenue that such amount is taxable under Business Auxiliary Services, we find no substance in the arguments raised by the learned AR as well as the reasoning given by the adjudicating authority....