2019 (10) TMI 688

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.... Shri G. Prahlad, Advocate for the appellant Shri C. Mallikharjun Reddy, Superintendent/AR for the respondent ORDER PER: MR. P. VENKATA SUBBA RAO 1. Heard both sides and perused the records. 2. The appellant herein is engaged in the manufacture of pre-fabricated building systems, sandwich panel, steel guard rail, steel racking systems, components and articles of Iron and Steel, un....

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....rds demands. He also imposed penalties under sections 77 & 78 of the Finance Act, 1994. Hence this appeal. 3. Ld. Counsel for the appellant submits that it is now well settled that the demand of service tax on the services received from abroad under reverse charge mechanism cannot be upheld for the period prior to 18.04.2006 when Section 66A was inserted in the Finance Act, 1994. This issue has....

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....y are absent. He relies on the case laws of M/s Jet Airways Limited vs. CST, Mumbai [2016(44)STR 465)] which has been upheld by Hon'ble Apex Court in [2017(7)GSTL 35 (SC). Thirdly, he would argue that the entire amount of service tax demanded including for the period prior to 18.04.2016 along with interest was already paid by them well before the issuance of show cause notice. Therefore, in terms ....

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....ssessee is entitled to CENVAT Credit, it does not mean that extended period of limitation cannot be invoked, as has been held by Hon'ble Apex Court in the case of Commissioner of Central Excise, Mumbai vs. Mahindra & Mahindra Limited [2005(179) ELT 21 (S.C.)]. 5. We have considered the arguments on both sides and perused the records. We find that the entire amount of service tax demand along wi....