M/s Dynamic Commodities Pvt. Ltd. Versus Commr. of CGST, C. Excise, Kolkata North
Service Tax
2018 (12) TMI 727 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 9-5-2018
S.T. Appeal No.75423/18 – FO/76543/2018
Service Tax
SHRI P. K. CHOUDHARY, JUDICIAL MEMBER
Shri Sushil Kr. Goyal, C.A. for the Appellant (s)
Shri A. Roy, Supdt. (A.R.) for the Revenue
ORDER
Per Shri P. K. Choudhary :
This is an appeal filed by the Appellant against the Order-in- Appeal No.189/ST-I/KOL/2017 dated 17.08.2017 passed by Commr. of CGST & Central Excise (Appeals-I), Kolkata.
2. Briefly stated the facts of the case are that the appellant is a provider of “Forwarding Contract Service” and Maintenance or Repair Service”. A show-cause
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s submission that the complete facts and figures were duly disclosed in the ST-3 Returns and proper records as required were being maintained by the appellant and therefore, there cannot be any allegation of suppression against the appellant and the extended period of limitation of five years is not invokable. The ld.C.A.for the appellant also submits that the demand is barred by limitation.
4. The ld.A.R. for the Revenue, reiterated the findings of the lower authorities.
5. Heard both sides and perused the appeal records.
6. On perusal of records, I find that Rule 4 (7) of the Cenvat Credit Rules, 2004, states that “the Cenvat Credit in respect of input service shall be allowed, on or after the day that which payment is made of the valu
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tax has been paid subject to realization of that cheque.”
The above Rule specifies that the date of payment in case of service tax shall be the date of presentation of cheque subject to realization of cheque. I also find from the records that none of the cheque issued by the appellant were dishonoured. I also observed that the issue is covered by the decision of the Co-ordinate Bench of the Tribunal in the case of India Cement Limited Vs. Commr. of Central Excise, Hyderabad : 2002 (150) ELT 1344. In this regard, the relevant Para is reproduced below:
“8. We have carefully considered the submissions made by both sides. In the instant case, the penalties have been imposed on the appellants on the ground that there is a gap of few days bet
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