2022 (10) TMI 1008

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.... G.G. Gupta, Advocate for the appellant Shri Divey Sethi, Authorised Representative for the respondent ORDER The appellant is registered with the Service Tax Department and is providing taxable services under the head "Commercial or Industrial Construction Services" and Civil Structures, Construction of Residential Complex under the head "Works Contract Services". Show cause notice dated ....

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..../-, which was already deposited by the appellant/assessee vide challan no.30162 dated 28.09.2013. 2. Further, admitted fact is that M/s.Nagendra Mishra vide supplementary Invoice no.3 dated 28.09.2013, had issued invoice for payment with respect to the supply of manpower services during the period as stated above, and also charged amount of service tax of Rs.3,58,855/- and have deposited the sa....

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....ed of Rs.5759 and penalty was imposed under Section 78 of equal amount of Rs.4,23,076/-. 4. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals). This is the second round of litigation. As regards the cenvat credit of Rs.3,58,555/-, ld. Commissioner (Appeals) in the impugned order observed that this amount has been deposited by the service provider on 11.10.2013, of....

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.... cash, the said amount paid earlier through cenvat credit shall become refundable. Thus, this situation is revenue neutral. Accordingly, he prays for allowing the appeal in the interest of justice. 6. Ld. Authorised Representative relies on the impugned order. 7. Having considered the rival contentions, I find that the court below is not in error in observing that the credit of the amount of....