TaxTMI 
TaxTMI 
2020 (1) TMI 167
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....Bengal, which is registered with the Central Excise Department having registration number AABCP5762EXM003. The Head Office of the Appellant is situated at 31, Netatji Subhas Road, Kolkata-700001 and is registered with the jurisdictional Service Tax Department, as an Input Service Distributor (ISD) bearing registration number AABCP5762EST003. The ISD distributed credit of Service Tax paid including paid under the reverse charge basis on various input services, in accordance with Rule 7A of CENVAT Credit Rules, 2004. 3. The Head Office of the Appellant distributed CENVAT credit of Rs. 1,66,62,187/- (including education cess of Rs. 3,26,823/-) to its Durgapur unit under an ISD invoice No. PCBL/Input Credit/02/05-06 dated 31/08/2005. The Appe....
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....emanded to the adjudicating authority vide Final Order No. 76842/2018 dated 13/06/2018. 5. The present appeal concerns Show Cause notice no. 36/JC/ST/Bol/08 dated 02/07/2008 issued to the Appellant specifically in respect of the five debit notes issued by Delicious Trade Links Private Limited whereby the Revenue Department is seeking to disallow credit of Service Tax of Rs. 40,59,161/- and Education Cess of Rs. 81,182/-, totaling to Rs. 41,40,343/- which was availed by the Appellant. The Show Cause notice dated 02/07/2008 was also confirmed by adjudicating authority, and on appeal, the appellate authority affirmed the order. Hence, this appeal. 6. The Counsel for the Appellant contends that the Tribunal remanded the matter in respect of....
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....a High Court in Simplex Infrastructures Limited v. CST, Kolkata [2016 (42) STR 634 (Calcutta High Court)]. He therefore submits that the entire proceedings are vitiated since it is a double demand. This point was brushed off by the Order-in-Appeal. 8. It was also his submission that the Revenue Department had verified records while conducting its investigation, which culminated into the Show Cause notice dated 06/09/2006 and therefore the entire facts were within the knowledge of the Department and they had the information in respect of these credits. It was also pointed out that the notice dated 06/09/2006 records at second para that "scrutiny of ER1 for the month of August'05" was carried out by the Revenue Department. He therefore su....