2018 (10) TMI 695

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....chanism, against which, the assessee had availed CENVAT Credit on input service, was within the time limit stipulated under the CENVAT Credit Rules, 2004 or not. 1.2 A Show Cause Notice dated 19.02.2016 was issued alleging inter alia that the appellant having made a provision for the payment of commission to its directors for the period 2013-14, service tax ought to have been paid on or before 31.03.2014; that the commission to the appellant's directors were paid on 29.11.2014 and the service tax paid on 05.12.2014; that the input service distributor had distributed input service tax credit proportionately; that there was violation of the conditions envisaged in the third proviso to Rule 4 (1) of the CENVAT Credit Rules, 2004 and that th....

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.... 1994 and therefore, the assessee had not contravened any of the provisions of CENVAT Credit Rules. The appeal was filed before the lower Appellate authority by the Revenue against the above dropping of proceedings by the adjudicating authority and the first appellate authority after considering the prayer of the Revenue and also the explanation of the assessee, allowed the appeal by holding inter alia that since no invoice was raised for the services as per Rule 3A of the Service Tax Rules, 1994, service tax should have been paid on the date of completion of provision of service i.e., 31.03.2014, the service tax having been paid on 16.10.2014 and 29.11.2014 for which the service tax credit was availed by the appellant in February, 2015; th....