M/s. SAT Vision Network Versus Commissioner of GST & Central Excise, Coimbatore
Service Tax
2019 (3) TMI 46 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 25-2-2019
Appeal No. ST/660/2012 – Final Order No. 40373/2019
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
Shri R. Balagopal, Consultant for the Appellant
Ms. T. Usha Devi, DC (AR) for the Respondent
ORDER
Per Bench
The appellant was engaged in cable operator service. On investigation, it was found that when compared to the amount paid by cable operators to the MSO, the service tax paid by cable operators was far below the actual tax payable. It was found that the appellant had not discharged the
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gnals, link to the appellant herein. It is therefore pleaded by him that the matter may be remanded to the original authority to give the appellant an opportunity to furnish evidence with respect to the eligibility of CENVAT credit on the input service. The consultant also pleaded to set aside the penalties. He submitted that out of the demand of Rs. 3,04,484/-, they had already paid an amount of Rs. 1,48,461/-.
3. The ld. AR Ms. Usha Devi supported the findings in the impugned order. She submitted that the appellant had not furnished any evidence to show the amount collected by them as well as payment of service tax. The quantification of demand and the penalties imposed are legal and proper.
4. Heard both sides.
5. The appellant has su
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that there was rivalry between different cable operators and most of the customers did not pay up the amount for which reason they could not discharge the service tax. Further, if they are eligible for CENVAT credit and the same would be eligible for adjustment towards the demand. The appellant has paid up substantial amounts. For these reasons, we hold that the penalties imposed are unwarranted and requires to be set aside which we hereby.
7. From the above discussions, the matter is remanded to the adjudicating authority for the limited purpose of granting the benefit of CENVAT credit on the basis of the documents furnished by the appellant. The penalties are set aside in toto. The appeal is partly allowed, in above terms, with consequen
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