2019 (6) TMI 1189

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....NICAL) Shri Rajesh Chhibber, Advocate for the Appellant Shri Sandeep Kumar Singh, Authorised Representative for the Respondent ORDER After hearing both the sides, we find that the appellant is engaged in the manufacture of Empty LPG Cylinders, VP Ring, Stay Plates and Foot Rings etc. Sometime the appellant received back old used Cylinders from their customers and repair the same by rep....

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....13. The same stands confirmed by the Original Adjudicating Authority and upheld by Commissioner (Appeals). Hence the present appeal. 4. It is seen that during the course of proceedings before the Lower Authorities, the appellant took a categorical stands that they have already discharged service tax on the said activities by treating the same as services. They also contended that rate of tax is....

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....y the appellant was available as credit to them, thus again leading to a Revenue neutral situation. Tribunal in the case of Commissioner of Service Tax, Mumbai-II vs. Reliance Communication Ltd. 2019 (22) G.S.T.L. 203 (Tri.-Mum.) has observed that wherever the service tax was payable by the assessee but has not been paid, the situation would lead to a Revenue neutral situation as the service tax p....

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.... impugned demand." 6. Inasmuch as the appellant in the present case also has paid the service tax which is more or less equivalent to the excise duty required to be paid by them. We find no justification for upholding the duty of excise and observe that the service tax paid by them is required to be adjusting towards the excise duty now confirmed against them. 7. Apart from the merits of the....