2019 (3) TMI 46 – CESTAT CHENNAI – TMI – Adjustment of CENVAT credit in respect of service tax paid to the intermediary MSO who were supplying the signals and link to them – Held that:- The said request is tenable since the appellant would be eligible for CENVAT credit of the service tax paid to the MSO. However, the appellant has to furnish documentary evidence to show that they have paid the service tax to the MSO. For this purpose, we remand the matter to the adjudicating authority who shall look into the plea of adjustment of CENVAT credit for the amount that has to be paid by the appellant.
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The matter is remanded to the adjudicating authority for the limited purpose of granting the benefit of CENVAT credit on the basis of the do
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riod August 2002 to September 2005. After due process of law, the original authority confirmed the demand of ₹ 3,04,484/- along with interest and also imposed penalty under sections 77 and 78 of the Finance Act, 1994. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, Shri R. Balagopal, consultant appeared and argued the matter. He submitted that the appellant is accepting the liability, even though they had contested the quantification of demand before the authorities below. He submitted that the appellant would be eligible for the CENVAT credit in respect of the amount paid to SCV who is the MSO who had provided the signals, link to the appellant herein. It is therefore pleaded by hi
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x or the interest thereof. The only prayer is to give them the adjustment of CENVAT credit in respect of service tax paid to the intermediary MSO who were supplying the signals and link to them. We find that the said request is tenable since the appellant would be eligible for CENVAT credit of the service tax paid to the MSO. However, the appellant has to furnish documentary evidence to show that they have paid the service tax to the MSO. For this purpose, we remand the matter to the adjudicating authority who shall look into the plea of adjustment of CENVAT credit for the amount that has to be paid by the appellant. 6. In respect of the penalty, the ld. consultant has submitted that there was rivalry between different cable operators and m
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