TaxTMI 
TaxTMI 
2019 (5) TMI 1809
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....nder common invoice in the name of appellant at their Jaipur office. 2. M/s Rajasthan Patrika Private Limited, a private limited company is engaged in the business of print media, organising events and running FM Radio Stations. Through FM Radio stations it earns revenue from selling of time slots to the advertisers on which it was paying service tax, without claiming any exemption. The FM Stations are located at Jaipur, Bhopal, Kota and Udaipur. Detail of the demand is as follows : O-I-O No. 159 (S.T.) JP/2016-17-AC, dated 9/10-2-2017 F. No. V(1)Tech/JPR-I/IAR-973/199/2015/2594, dated 14-8/10-2015 April, 2012 to September, 2014 O-I-O No. 86/S.T./Dem/ 2016/DC, dated 31-3-2017 F. No. V(1)IAR/1920/M-1/ JPR-I/2015-16/01,....
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....ons. 6. The service providers to the appellant, at various locations, instead of raising separate invoice at each station for service provided by them, raised common bills in the name of M/s Rajasthan Patrika Private Limited, Kesargarh, Jawahar Lal Nehru Marg, Jaipur, Rajasthan. The service providers to appellant in some cases, showed the value of service provided and amount of service tax thereon, location wise separately, but in some cases the said amount was not bifurcated separately. 7. During the period up to March, 2011, the appellant had availed Cenvat credit of various invoices at such location, where the service was actually consumed. In such cases also, the invoices were raised by service providers on the appellant....
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.... Rs.) Broadcast Engineering Consultants India Limited 1,22,835 Prasar Bharti 6,92,430 Reliance Communication 36,271 Oriental Insurance Co. Limited 22,188 Rhode & Schewarh Private Limited 14,214 VNNIZ 1,483 The Audio World Private Limited 16,537 Total 9,05,958 12. The given proceedings culminated into a show cause notice dated 14-10-2015 which was issued under Section 73(1) of the Act by invoking extended period of limitation on the charges of suppression, demand of service tax amounting to Rs. 9,73,591/- along with interest under Section 75 and penalty under Section 78 of the Act. 13. The appellant contested the show cause notices and the....
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....stations and could have availed the Cenvat credit, thus adjusting the output tax payable. Thus, the situation is wholly revenue neutral. Learned Counsel further relies on the ruling of the Hon'ble Gujarat High Court in Commissioner of Central Excise v. Dashion Limited - 2016 (41) S.T.R. 884 (Guj.) wherein the issue before the Hon'ble High Court was - "Whether this Tribunal committed an error in fact and in law in reversing the order of Commissioner confirming the demand for wrongfully availed Cenvat credit of on the ground that the issue is revenue neutral". 16. The fact in the said case was that Dashion Ltd., was having five manufacturing units and had its registered office at Vatva, Ahmedabad, have been engaged in the man....
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....an input service distributor from availing Cenvat credit unless and until such registration was applied and granted. It was in this background that the Tribunal viewed the requirement as curable. Particularly when it was found that full records were maintained and the irregularity, if at all, was procedural and when it was further found that the records were available for the Revenue to verify the correctness, the Tribunal, in our opinion, rightly did not disentitle the assessee from the entire Cenvat credit availed for payment of duty. Accordingly, it answers the question in favour of the assessee and against the Revenue. Accordingly, the Learned Counsel prays for allowing of the appeal with consequential relief. 17. Learned Author....