2018 (11) TMI 1389

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....hri. K.J. Kinariwala (A.R.) ORDER Per: Ramesh Nair Brief facts of case are that the appellant have made the payments to SBI Bahrain Branch, Messers William John Moorehead of Australia and Messrs Oil Field Audit Services, Stafford, and felt that these payments were made for receiving banking and other financial services, management consultancy services, technical inspection certification s....

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....ire transaction. He submits that the out of total Service Tax, major amount was paid in cash and a part of the Service Tax was paid through Cenvat. Therefore, the appellant was entitled for Cenvat Credit on the Service Tax demanded. Accordingly, entire case is of Revenue neutral, therefore, no malafide can be attributed to the appellant, hence, the demand is time barred. He submitted the data of S....

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.....C) • ACCURATE CHEMICALS INDUSTRIES VS C.C.E., NOIDA. 2014 (300) ELT 451 (Tri. Del.) 3. Shri. K.J. Kinariwala, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. we have carefully considered the submission made by both the sides and perused of records, we find that in respect of the Service Provided from the overse....

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.... intention. The issue of Revenue neutrality has been considered in various judgments cited by the appellant in particular Larger Bench judgment in the case of JAY YUHSHIN LTD (Supra), according to which if there is a case of Revenue Neutrality the longer period cannot be invoked. 5. Therefore, we hold that in the facts and the circumstances in the present case this is a clear case of Revenue ne....