2019 (11) TMI 1514

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....Shri Anand N, Advocates for the appellant Shri Dilip Shinde, Assistant Commissioner (AR) for the respondent ORDER PER: C J MATHEW This appeal arises from confirmation of demand of Rs. 4,74,70,902 under section 73 of Finance Act, 1994, along with interest of Rs. 8,33,425 under section 75 of Finance Act, 1994, besides imposition of penalty of Rs. 4,74,70,902 under section 78 of Finance Act, 1994....

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....v. Commissioner of Central Excise, Jaipur-II [2013 (32) STR 209 (Tri-Del)] that was upheld by the Hon'ble High Court of Rajasthan in Union of India v. Kansara Modler Ltd [2018 (15) GSTL 255 (Raj)] and the special leave petition of Revenue was dismissed by the Hon'ble Supreme Court. It is further submitted that the Hon'ble High Court of Bombay had, in Commissioner of CGST & Central Excise, Belapur ....

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....we read Rule 2(q) of Cenvat Credit Rules with Rule 2(1)(d)(iv), we find that appellant is a person liable to Service Tax. Once appellant is person liable to service tax, he becomes provider of taxable service under Rule 2(r) and consequently becomes output service provider under Rule 2(p) of the Cenvat Credit Rules. Revenue is also relying on Rule 5 of Taxation of Services (Provided from Outside I....

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....t has not been challenged before this Court. Thus, on the above ground itself this appeal is liable to be dismissed as there is no justification pointed out in filing this appeal against the impugned order when the same has been accepted earlier by the Revenue. 6. In any case, the issue now stands concluded against the Revenue by the decisions of the Gujarat High Court in the case of Commissione....