2018 (12) TMI 22

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e appellant it was observed by the Department that the appellant has wrongly availed Cenvat Credit of Rs. 7,30,644/- on services like marketing consultancy services and event management services. It was observed that appellant who basically was providing maintenance management or repair services to the Pink Square Maintenance Company has availed input service credit even on marketing consultancy services and event management services which are not covered as input service for the appellant. On the basis thereof a show cause notice bearing No.322 dated 12th January, 2016 was served upon the appellant calling them upon to propose the recovery of the alleged wrongly availed Cenvat Credit alongwith the interest on appropriate rate and the propo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... After hearing both the parties and perusing the record, I observe and held as follows: 6.1 That the essence of the impugned dispute is the contract of the appellant with M/s. Manium Properties Pvt. Ltd. The same is found annexed with the appeal memo. The contract is, no doubt, a maintenance contract. However, under this contract the appellant was asked, in addition to all activities related to management, maintenance and repair, the following other activities to be performed: 1. Conduct events and promotions as per marketing plans for the Mall. (Cl.7) 2. Negotiate contract for gas, water, telephone, window/facade washing, equipment maintenance, trash handling and other contracts relating to the operation and maintenance of the Mal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....how cause notice being barred by time, I observe that it was the onus of the Department to prove the alleged suppression or misrepresentation of the facts that too, with an intention of the appellant to evade the duty. There is no such evidence on record. Duty has regularly and duly been paid by the appellant. The Cenvat Credit as availed is held as above, as being rightly availed. There is no evidence to prove any positive act of the appellant qua the said allegation. Accordingly, I am of the opinion that the Department was not entitled to invoke the proviso to Section 73 of Central Excise Act, 1944. The show cause notice being beyond the period of one year is therefore held to be a time barred notice. For the same reason there appears any....