Appeal No. ST/117/2008, (Arising out of OIA-COMMR-A-/50/VDR-I/2008 dated 27/03/2008 passed by Commissioner (Appeals) Central Excise, Service Tax & Customs, - Vadodara-I). Case: Shri P R Mehta Vs C.C.E. & S.T.-Vadodara-I. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)
| Case Number | Appeal No. ST/117/2008, (Arising out of OIA-COMMR-A-/50/VDR-I/2008 dated 27/03/2008 passed by Commissioner (Appeals) Central Excise, Service Tax & Customs, - Vadodara-I) |
| Counsel | For Appellant: Shri Aditya Tripathi, Advocate and For Respondents: Ms. Nitina Nagori, Authorised Representative |
| Judges | Dr. D. M. Misra, Member (Judicial) and Mr. Ashok K Arya, Member (Technical) |
| Issue | Finance Act, 1994 - Section 76; Cenvat Credit Rules, 2004 - Rule 15(3) |
| Judgement Date | May 19, 2017 |
| Court | CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal) |
Order:
Ashok K Arya, (West Zonal Bench At Ahmedabad)
-
Shri P R Mehta is in appeal against OIA No. COMMR-A-/50/VDR-I/2008 dated 27/03/2008 whereunder interalia demands of service tax of Rs. 65,325/- and of Cenvat Credit of Rs. 18,066/- alongwith penalties have been sustained.
-
The brief facts are that:
i) The appellant short paid service tax of Rs. 29,890/- for the period from October 2005 to March 2006.
(ii) The appellant availed and utilized Cenvat Credit of Rs. 25,311/- on the invoices/bills (issued by the Airport Authority of India), which were not produced.
iii) During the month of March 2006, the appellant availed the benefit of Notification No. 1/2006-ST dated 01.03.2006 and paid the service tax at the rate of 40% after availment of abatement on total value of services provided, and they also availed benefit of Cenvat Credit on the inputs, which is not admissible as the Notification No. 1/2006-St dated 01.03.2006 says that benefit of availment of abatement for payment of service tax is not admissible when Cenvat credit is availed. Thus, the appellant wrongly availed benefit of Notification No. 1/2006-ST (supra) and did not pay service tax amounting to Rs. 65,325/-.
iv) Therefore, SCN (Show Cause Notice) was issued to the appellants which was adjudicated by the adjudicating authority vide order-in-original dated 17.07.2007 confirming the following:
(a) the demand of service tax of Rs. 29,890/- short paid;
(b) disallowed Cenvat Credit of Rs. 25,311/- availed and utilized without producing related invoices/bills;
(c) the demand of service tax of Rs. 65,325/- due to wrong availment of Notification No. 1/2006-ST (supra);
(d) the liability of interest on above amounts and also imposed penalties.
v) Against Order-in-original dated 17.07.2007, the appellant went in appeal before the Commissioner (Appeals), who vide impugned order-in-appeal confirmed the demand of service tax of Rs. 29,890/-; confirmed the demand of Rs. 65,325/- and disallowed benefit of Notification No. 1/2006-St (supra); confirmed demand of Cenvat Credit of Rs. 18,066/-; and also confirmed the interests on above amounts; confirmed...
To continue reading
Request your trial