2019 (3) TMI 33

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....ried out audit in August, 2015 of the records of appellant located at Vasai for the period between February 2014 and June, 2015. It was put to show-cause notice on the allegation that some of the credits likes Estate Agent Services, Chamber Membership fees, Personal Accident Insurance services etc. were in the exclusion clause, one invoice of Rs. 39,608/- was issued in the address of appellant at Daman unit and the manner of distribution of Service Tax credit was improper. The appellant challenged the same, matter was adjudicated and duty demand was confirmed in the Order-in-Original and Order-in-Appeal by way of dismissal of appellant's appeal before the Commissioner (Appeals) and the matter has ultimately reached the Tribunal. 3. In th....

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....e order of Commissioner (Appeals), besides the fact that he challenged that jurisdiction of Dy. Commissioner of Central Excise to adjudicate on show-cause notice issued by Additional Commissioner (Audit) and placed his reliance on Tribunal's judgment reported in [1986 (5) ELT 798 (Tri.)] in the case of Swastik Tin Works Vs. CCE. 4. Learned Authorised Representative for the respondent-department Shri A.B. Kulgod, Assistant Commissioner has reiterated the reasoning and rationality found in the order of Commissioner (Appeals) and submitted that appellant had admittedly availed inadmissible credits, some of which were specifically excluded by way of amendment introduced to CENVAT Credit Rules in 2011 for which interference in the order of Co....

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....er with whom input service distributor has registered to decide the dispute regarding eligibility or otherwise of the service tax credit that the input service distributor has taken and proposes to pass on to others." In view of above finding of the Tribunal, it is incumbent upon the ISD to prove the eligibility or otherwise the Service Tax credit, since at the receiver end no detail would be available regarding the nature of services. Further in view of Swastik Tin Works judgment, cited supra, a clear finding has emerged that Additional Commissioner (Audit) has no jurisdictional assessment and no power to issue show-cause notice to raise demand, that to invoking extended period of limitation. For both the reasons, the appeal would succe....