TaxTMI 
TaxTMI 
TaxTMI 
2022 (7) TMI 824
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....vices in respective orders. In both the appeals, demand relates to liability of service received under reverse charge mechanism ('RCM'). 2. The Appellant has its manufacturing facilities in the State of Odisha and during the period 2012-13 had central excise registration as a manufacturer of excisable goods. During the course of EA-2000 audit, the auditors pointed out that the Appellant did not pay service tax under RCM in respect of GTA services (Appeal No.ST/78305/2018) and for manpower security services (Appeal No.ST/78306/2018) respectively. On such basis, two Show Cause Notices, both dated 26.04.2016 were issued demanding service tax along with interest and penalty. Both the lower authorities did not agree with the submissions of the ....
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....d original authority upheld the invocation of extended period on the sole basis that neither tax was paid nor returns were filed. However, there was no contrary finding on the issue that when the credit was admissible to the person paying tax under RCM, there could be no case for evasion of tax. 3.5 The learned Counsel has drawn the attention of the Bench towards para 3.5 of the impugned orders wherein the Appellate authority has referred to the submission of the Appellant placing reliance upon the larger bench decision of this Tribunal in the case of Jay Ushin as reported in 2001 (119) ELT 18 (Tri.LB) and the Tribunal's decision in the case of Jet Airways as reported in 2016 (44) STR 465 (Tri. Mum.). However no finding has been given by t....
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....t the Appellant neither paid tax nor filed service tax returns and the said evasion of tax was detected only during the course of audit. Therefore, extended period was rightly invoked. 5. Heard both sides and perused the appeal records and submissions of both sides. 6. Both sides agree that the Appellant was otherwise liable to pay tax under RCM and, therefore, I am not going into this aspect while disposing the present appeals. 7. As regards invocation of extended period, I find that the Appellant had made categorical submissions in this regard which finds mention in the order in appeal but there is no finding on the same. In any case, when the issue is no more res integra that where the assessee is entitled to claim cenvat credit of th....