2025 (11) TMI 1972

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.... ANGAD PRASAD, MEMBER (JUDICIAL) Shri Y. Sreenivasa Reddy, Advocate for the Appellant. Shri B. Sangameshwar Rao, Authorized Representative for the Respondent. ORDER [PER: A.K. JYOTISHI]  M/s Cyberabad Convention Centre Pvt Ltd., (hereinafter referred to as appellant) are in appeal against the Order of the Commissioner dated 18.02.2016, wherein the demand of Rs. 67,79,776/- has ....

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....t of Mccann Erickson (India) Ltd., Vs Pr. Commissioner of GST & Central Excise, Delhi, East [2019 (30) GSTL 425 (Del)]. The Learned Advocate, in so far as the second issue is concerned, is submitting that there was no question of payment of Service Tax on the said amount, as the demand has been made based on difference between the figure reflected in the ST-3 and the Balance Sheet, as the said exp....

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.... the Cenvat Credit available with them or otherwise. In so far as liability to pay Service Tax under Reverse Charge Mechanism (RCM), nobody disputing that they were liable to pay Service Tax under RCM. Therefore, the only dispute is whether they could have utilized the credit available with them for discharge of said Service Tax liability for the period prior to 01.07.2012, when a specific provisi....

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.... CCT, Bangalore, West Vs Toyota Kirloskar Motors [2022-TIOL-30-HC-KAR-ST] set aside the demand against the appellant made on identical grounds. 5. Therefore, we find, in so far as the first issue is concerned following the ratio of judgments cited by the appellant, the demand to that extent cannot be sustained and accordingly to that extent the impugned order is set aside. 6. In so far as th....