NUTRA SPECIALITIES PVT. LTD Versus CCT, Guntur GST
Central Excise
2018 (10) TMI 533 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 5-10-2018
E/30795/2018 – A/31262/2018
Central Excise
Mr. P.K. Choudhary, Member (Judicial)
For the Appellant : Shri R. Ravi Kumar, Advocate
For the Respondent : Shri V.R. Pawan Kumar, Superintendent /AR
ORDER
PER: MR. P.K. CHOUDHARY
1. The facts of the case in brief are that the appellant was earlier an 100% EOU having been established in terms of LOP No. Per.351/VSEZ/2006 dated 24.05.2006 issued by the Development Commissioner, VSEZ, Visakhapatnam engaged in the manufacture of bulk drug, having its factory located at Survey No. 69, Chandrapadi village, Vinjamur Mandal, Nellore
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ibunal.
2. Ld. Advocate appearing on behalf of appellants filed a list of dates and also copies of decisions relied upon. He submits that on being advised that the appellant is liable to pay service tax on the commission paid to their overseas agencies, covering the period from April 2006 to December 2012, involving an amount of Rs. 3,78,284/- and on being further advised to avail the VCES Scheme announced by the Government, they filed their declaration under VCES Scheme and also paid 50% of the service tax liability amounting to Rs. 1,89,142/- vide TR-6 challan No. 00381, dt. 29.12.2013 and paid the balance amount of 50% vide TR-6 Challan No. 0085, dated 27.06.2014. Ld. Advocate further submits that after filing their declaration under VC
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7) of CCR 2004 read with Notification No. 21/2014 CE(NT), dated 11.07.2014.
3. Ld. DR reiterates the orders of the lower authorities.
4. Heard both sides and perused the appeal records. I find that the appellants have paid the service tax and have also filed declaration under VCES. Final discharge certificate was issued only on 03.09.2014 and there was no occasion to avail the CENVAT credit prior to receiving of the discharge certificate. They have availed the CENVAT credit only on 30.09.2014. I observe that the lower authorities have failed to appreciate that input service tax payable under reverse charge was the issue to be considered and settled under VCES and it was reasonable for the appellants to await the acceptance of their applic
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