TaxTMI 
TaxTMI 
2023 (7) TMI 1327
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.... Survey fees, Export Promotional Expenses, Technical fees and Consultant fees, Legal and Professional Consultancy from person located outside India. The appellant have been paying service tax on services received from outside India. But during investigation by the department, it was ascertained that on the various invoices for the aforesaid services the tax was not paid. During investigation, the appellants have paid the entire amount of tax. However, the show cause notice was issued proposing demand of service tax which was already paid and appropriated. The show cause notice also proposed demand of interest and imposition penalties. The Adjudicating Authority confirmed the proposal made in the show cause notice. Being aggrieved by the Ord....
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....Private Ltd reported in 2002 -141-ELT-521(T) Gujarat Glass Pvt Ltd - 2013 (290) ELT 538 (Guj.) Indeos Abs Ltd - 2010 (254) ELT 0628 (Guj.) 2.2 He also submits that the demand is time bar as per following judgments:- M/s. Pannu Property dealers reported in 2011-24-STR-173 M/s. Chanasma Taluka Sarvoday Mazdoor reported in 2012 -TIOL-41- CESTAT- Ahmed. He further submits that in view of above since the tax itself was not payable the penalty being consequential the demand of service tax will also not sustain. 3. On the other hand, Shri Tara Prakash, Learned Deputy Commissioner (AR) appearing for the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides and perus....
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....hem and the same has been taken cenvat credit. In this fact the entire situation is revenue neutral. Dealing with the situation of revenue neutral the following judgments were passed :- Commr. of C.Ex. & Cus., Vadodara -II vs. Indeos Abs Ltd. - 2010(254) ELT 628 (Guj.) "This appeal, preferred by Appellant-Revenue proposes following three questions stated to be substantial questions of law : (a) "Whether in the facts and circumstances of the case, CESTAT is right in allowing appeal filed by the assessee on the ground of revenue neutrality which issue has been kept opened by the Hon'ble Supreme Court in the two cases relied upon by CESTAT? (b) Whether CESTAT is right in ignoring the main issue of undervaluation adopted by the assessee....
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.... of the Tribunal. 5. In the circumstances, in absence of any substantial question of law, the Appeal is dismissed." The above decision has been upheld by Hon'ble Supreme Court reported at 2011 (267) ELT A155(SC) Commissioner of C.Ex. , Pune vs. Coca-Cola India Pvt Ltd - 2007 (213) ELT 490(SC) "The Revenue has filed the present appeals against Order No. C-1/3873-74/00WZB, dated 13th October, 2000 in Appeal Nos. E/3926R/98-Bom & E/1042R/99-Bom. passed by the Customs, Excise and Gold (Control) Appellate Tribunal, West Zonal Bench, Mumbai [for short "the Tribunal"]. 2. The Tribunal by the impugned order has set aside the order passed by the Commissioner (Appeals) and held that the "non-alcoholic beverage bases or concentrates" manufact....
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....dt. 1-3-1994 were identical and therefore consequences of payment of excise duty after availing Modvat credit was revenue neutral. 7. In view of the stand taken by the assessee in the counter-affidavit and the statement made by the learned counsel for the assessee, the appeals are dismissed leaving the question of law open. However, there shall be no order as to costs. 8. If upon verification, the submission of the counsel for the assessee is found to be incorrect, liberty is granted to the appellant-Revenue to mention the matter before this Court." Texyard International Vs. Commissioner of C.Ex., Trichy - 2015 (40) STR 322 (Tri. Chennai) "8. It is further pertinent to mention that appellants are manufacturer-exporters. Service tax ....
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....ty at each stage of manufacture. 2. The Tribunal by its impugned order has accepted the appeal of the assessee and set aside the orders of the Commissioner (Appeals) and Assistant Commissioner levying excise duty at each stage relying upon its own judgment in the case of Indian Rayon and Industries Ltd. v. CCE, Calcutta - 2000 (119) E.L.T. 636 (T) = 2000 (37) RLT 154 (CEGAT). In Indian Rayon and Industries Ltd. (supra), the Tribunal had relied upon a judgment of this Court in the case of Empire Industries Ltd. v. UOI - 1985 (20) E.L.T. 179 (S.C.) and held that the assessee would be entitled to Modvat credit if duty is paid at each stage of the manufacturing and, therefore, the entire exercise would be revenue neutral. 3. Admittedly, aga....