2020 (4) TMI 71

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....sentative ORDER RAMESH NAIR The brief facts of the present case are that the appellant have availed the cenvat credit on the strength of invoices issued by two service providers. On inquiry of the service provider it came to notice that they have not discharged the service tax on the invoices issued to the appellant. Subsequently on persuasion by the appellant the service provider have....

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....n-payment of service nor any adjudication order was passed by invoking the extended period, therefore, without any proceeding against the service provider, it cannot be said that the non-payment of service tax was committed by way of suppression of facts. Accordingly, Rule 9(1)(bb) is not applicable. He placed reliance on the following judgments:- • Columbia Machine Engg India-2018 12....

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....x but subsequently they discharged the service tax and no proceeding was initiated against the service provider, the entire matter was closed. Since, there is no SCN issued to the service provider nor any adjudication order was passed, it cannot be said that there is suppression of facts on the part of the service provider. The suppression of facts needs to be established only by way of issuing th....