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In the entirety of the show cause notice there is not a single assertion proposing to levy and collect service tax on the basis of any specified taxable services allegedly rendered by the appellant except the several alternative taxable services speculated to have been provided.
It is true that the service rendered by the assessee by way of sale of pre‐paid SIM cards through distributors was ultimately received by the subscribers. However, where the law prescribes the value of taxable service to be the gross amount charged by the service‐provider, Service tax can be levied on that amount only.
The issue of limitation of claim under Sec 11B as raised by Revenue is also not maintainable because the amount paid by the appellant in excess of their service tax liability ceased to be in nature of service tax paid by them and is merely an excess deposit paid by the appellant.
The crucial fact required to be seen is whether the main appellant should have enquired beyond the cenvatable document showing payment of duty that whether the inputs were due to the result of manufacture or not.
Providing of first-aid facilities to the workers, whether in the factory or in mines is the requirement of the Factories Act, 1948 and also the Mines Act, 1952 and if a manufacturer wants to carry on manufacturing activities, he has to comply with the provisions of the Factories Act and the Mines Act.
It is only in cases duty is determined coupled with the fact that the duty is evaded by a reason of fraud, collusion or any willful mis-statement or suppression of facts or contravention of any of the provisions of this Act or the rules made there under with intent to evade payment of duty
In the instant case, Mahanagar Gas Ltd. (“the Appellant”) availed Cenvat credit on the strength of debit note issued by the service provider. The Department denied the Cenvat credit on the ground that debit note is not a prescribed document in terms of Rule 9(1) of the Credit Rules or Rule 4Aof the Service Tax Rules.
The Hon’ble CESTAT, Mumbai held that there is no dispute that the Appellant vide application dated December 16, 2004 has applied for Centralized Registration and the letter bears the stamp of the receipt by the Department. This request can be considered as an application for Centralized Registration, which was granted subsequently by the Department. Thus, Cenvat Credit should not be disallowed.
The Hon’ble CESTAT Bangalore relying upon the decision in the case of CCE Vs. Muniruddin [2013(31) STR 136 (All.)] held that even ignorance of law can be one of the reasons for invoking erstwhile Section 80 of the Finance Act. Accordingly, penalties imposed under various Sections of the Finance Act were waived.
In the instant case, Fazlani Exports Pvt. Ltd. (the Appellant) was engaged in export of goods outside India for which it has availed various services viz. Terminal Handling Service, GTA services etc. Accordingly, the Appellant filed several refund claims under Notification No. 17/2009-ST dated July 7, 2009 read with Notification No. 41/2007-ST dated October 6, 2007 as amended,
