2023 (5) TMI 85

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....t confirmed in the impugned order 1. Demand of service tax under Business Support Services Rs. 50,06,523/ 2. Non-payment of service tax on additional amount received towards excess yield Rs. 1,47,05,686/- 3. Non-payment of service tax on transportation charges Rs. 50,16,488/- 4. Short payment of service tax on business auxiliary services Rs. 19,90,890/- 5. Irregular availment of cenvat credit on debit notes Rs. 1,23,90,055/- In respect of Rs 50,06,523/- demand confirmed on account of Business Support Services, learned counsel takes us through various clauses of the contract. He also takes us through the contract of CTA given to them in continuation of the earlier CTA contract given to some oth....

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....the CENVAT credit taken was not proper, he submits that the same was taken based on the basis of Debit Notes raised by the service provider. The counsel submits that during that period, the service providers were raising Debit Notes for the service provided clearly showing the Service Tax component therein. Even the particulars of their Service Tax Registration was properly mentioned. Though the same was mentioned as Debit Notes in actual fact they were only Invoices. On pointing out this mistake, the provider of service subsequently issued Invoices with the same Sl Numbers which were earlier reflected in the Debit Notes, therefore, he submits that it is only a small procedural error and all the requirements in terms of CENVAT Credit Rules ....

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....no case and the appeal is liable to be dismissed. 8. Heard both sides and perused the documents. 9. In respect of CENVAT credit of Rs 1,23,90,055/-, it is seen that the appellants have produced copies of the Debit Notes and Invoices issued by their service provider. These Debit Notes as well as Invoices contain all the details required to enable them to take the credit. Therefore we hold that there is no error in the appellant taking the CENVAT credit of Rs 1,23,90,055/-. The appeal to this extent is allowed on merits. 10. In respect of demand of Rs 50,06,523/-, the appellant has submitted that as the matter pertains to the year 2005 and the appellant's company is non-functional now, they will not be in a position to provide a copy....