2022 (12) TMI 130

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.... S.Mukhopadhyay, Authorized Representative for the Respondent ORDER The Appellant is engaged in the manufacture of soft ferrite parts/components falling under Tariff Heading No.85051110 of the First Schedule to the Central Excise Tariff Act, 1985. Show-cause notice dated was issued to the Appellant alleging wrong availment and utilization of cenvat credit on Air Travel Agency Service, Works ....

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.... 14102 Nil Nil 14,102 2. Works Contract Service 3,80,599 24,296 4831 3,56303 3. Construction Service 82,634 11,240 1,259 71,394   Total 4,77,335 35,536 6090 4,41,799 I find that regarding Air Travel Agent/Rail Travel Agent Services, the ld. Commissioner (Appeals) observed that there is nothing on records to the....

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....der that w.e.f 01.07.2012, vide Notification No.30/2012- ST, the reverse charge mechanism for Works Contract Service was introduced. I find that this Notification is applicable to individual/partnership firm and Hindu Undivided Family (HUF). It is not applicable to corporate assessee. The Appellant herein is a Private Limited Company and the services are supplied by Private Limited Company. Accord....

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.... notice or in the Order-in-Original and the ld.Commissioner (Appeals) has travelled beyond the scope of the Show-cause notice and this issue has been raised for the first time. He further submits that the payments were made within the normal period and therefore, the credit is rightly availed. Accordingly, the disallowance on this count is set aside. 3.4 Regarding Air Travel Service, it is subm....