Case Law Details
Ashirwad Foundaries Pvt. Ltd. Vs. Commissioner of CGST & Central Excise (CESTAT Kolkata)
CESTAT dropped the demand of Service tax on GTA under RCM, stating revenue neutrality. Hon’ble Supreme Court in the case of CCE, Pune Vs Coca-Cola India Pvt. Ltd., 2007 (213) ELT 490 (SC) and CCE, Vadodara Vs Narmada Chematur Pharmaceuticals Ltd., 2005 (179) ELT 276 (SC), has held that if there is no revenue implication involved, then no tax is required to be paid. It has been further held that, if for the same assessee, tax paid is modavable/cenvatable, then no tax is required to be paid. Therefore, I find that the appellant is not liable to pay tax for normal period of limitation as well.
We further find that the appellant has deposited an amount of Rs. 6,50,002/- during the course of investigation, and on specific query, it has been replied by the appellant that they have taken CENVAT Credit on the same. Therefore, that amount needs to be confirmed, as they have already taken the credit. Therefore, I find that the balance service tax demand along with interest and penalty are not sustainable in the eyes of law and is hereby set aside
FULL TEXT OF THE CESTAT JUDGEMENT
The appellant has filed the present appeal against the impugned dated 24.10.2018 passed by the learned Commissioner (Appeals).
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