2023 (3) TMI 11

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....ant Mr. A. Roy, Authorized Representative for the Respondent ORDER When the Appeal came up for hearing, the Advocate appearing on behalf of the Appellant submits that they are providing service of Map Making to the service receiver at Jammu and Kashmir. They are also providing some services to other clients within India. They have taken the Cenvat Credit commonly available for services re....

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....d. Advocate relies on the case law Ramboll Imisoft Pvt. Ltd. Vs. Commr. of Cus., C. Ex. & S.T., Hyderabad-II 2017 (47) S.T.R. 61 (Tri.-Hyd.), wherein the Tribunal has held that the service provided to Jammu and Kashmir cannot be equated to the exempted service. 3. The Ld. Authorized Representative relied on case law Adecco Flexione Workforce Solutions Ltd. Vs. C.C.E, C. & S.T., Bangalore 2016 (....

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.... the Advocate for the Appellant also makes plea that the Show Cause Notice issued on 21/10/2014 is time barred. In his support, he submits that they carried a bonafide belief that Cenvat Credit reversal is not required when the Services are rendered to Jammu & Kashmir clients and at that point of time there were several decisions in their favor. In such case, there cannot be any suppression with a....