TaxTMI 
TaxTMI 
2026 (9) TMI 2000
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....or the Respondent : Shri Savio Allan Lamb, Authorized Representative ORDER PER: S.K. MOHANTY: Heard both sides and examined the case records. 2. The appellant in this case, had received the credit card services from the business entities located abroad and in terms of Section 66A of the Finance Act, 1994, they were liable for payment of service tax under the Reverse Charge Mechanism (R....
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....demand of Rs.16,92,269/- under Section 75 of the Act of 1994 and also imposed penalty of Rs. 5,000/- under Section 77 ibid. On appeal against the said adjudication order dated 31.03.2014, the learned Commissioner (Appeals) vide the impugned order dated 31.07.2017 has upheld confirmation of the adjudged demands and rejected the appeal filed by the appellant. Feeling aggrieved with the said impugned....
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....s appearing for the Revenue reiterated the findings recorded in the impugned order. 5. The issue concerning the facts whether, as a recipient of taxable service, can the appellant be permitted to utilize the CENVAT Credit for payment of service tax, is no more res integra, in view of the various orders passed by the Tribunal, relied upon by the learned Advocate for the appellant. In the case of....
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....T and Central Excise, Thane West - 2026-TIOL-599-CESTAT-MUM, by relying upon the judgement of Hon'ble Supreme Court in the case of Commissioner Vs. T.V.S. Whirpool Ltd. - 2000 (119) E.L.T. A177 (S.C.), has held that the period of limitation for issuance of the show cause notice should also applicable in the case of the demand of interest. The relevant paragraph in the said order is reproduced belo....