2020 (3) TMI 847

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....g the course of audit of the appellant, it was noticed that the appellant has paid an amount towards transportation of goods, therefore liable to pay service tax under the category of "Goods Transport Agency" (GTA) being a service recipient under RCM. A show cause notice dated 18.09.13 invoking extended period of limitation issued to the appellant, demanding service tax of Rs. 8,96,545/- along with interest and penalty. The appellant contested the allegations levelled in the show cause notice, however, the learned Adjudicating Authority vide order dated27.04.16, confirmed the demand of service tax, which has been further upheld by the learned Commissioner (A) vide the impugned order. Hence, the present appeal before the Tribunal. 3. The ....

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....d a jurisdictional issue, which can be raised at any time. The appellant would like to rely upon the following judgments:- i. Shree Bhagwati Steel Rolling Mills Vs CCE, 2015 (326) ELT 209 (SC) ii. CCE Vs. Monsanto Manufacturer Pvt. Ltd., 2014 (35) STR 177 (All.) iii. CCE Vs Hiper, 1989 (41) ELT 322 (Tri) by 3 Judges Bench iv. Kusum Ingots & Alloys Vs CCE, Indore, 2001 (137) ELT 550 (Tri-Del.) v. Eagle Flask Industries Ltd Vs CCE, Chennai-II, 2007 (220) ELT 173 (Tri-Chennai) vi. CCE Vs. Remington Road of India Ltd. 1991 (56) ELT 435 (Tri) 3.5 He argued that, even for the period, which falls within limitation period, no tax is payable, inasmuch the entire situation is revenue neutral. I....

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....tuation has held that in the case of GTA service, cenvat credit is available, therefore extended period cannot be invoked. I further find that the Tribunal in the case of Reliance Industries Vs CCE, Mumbai, 2016 (44) STR 82 (Tri-Mum), has held that in case of revenue neutral situation, extended period cannot be invoked. I further find that there is no evidence of mala fide on the part of the appellant, hence extended period of limitation cannot be invoked as held by Supreme Court in the case of Uniworth Textiles Ltd. Vs CCE, Raipur, 2013 (288) ELT 161 (SC). I further find that the present show cause notice is barred by limitation. 6.2 As far as the issue covered under normal period of limitation is concerned, I find that the Hon'ble Supr....