M\/s. Real Talent Engineering Pvt. Ltd. Versus Commissioner of GST & Central Excise (Chennai Outer)
Service Tax
2018 (7) TMI 761 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 13-6-2018
Appeal Nos. ST\/40633, 40634\/2018 – Final Order No. 41808-41809 \/ 2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial)
\nFor The Appellant : Shri M. Kannan, Advocate
\nFor The Respondent : Shri B. Balamurugan, AC (AR)
\nORDER
\nBrief facts are that appellants had availed Cenvat Credit on inputs, capital goods and input services. During the course of verification, it was found that they had received the services of manpower supply from M\/s. V.M. Parthasarathy. As per law, the appellant, being the service recipient, has to discharge 7<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n demand in both the Show Cause Notices along with interest and imposed penalties. In appeal, the Commissioner (Appeals) upheld the same. Hence, these appeals. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n both sides. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s. Real Talent Engineering Pvt. Ltd. Versus Commissioner of GST & Central Excise (Chennai Outer)Service Tax2018 (7) TMI 761 – CESTAT CHENNAI – TMICESTAT CHENNAI – ATDated:- 13-6-2018Appeal Nos. ST\/40633, 40634\/2018 – Final Order No. 41808-41809 \/ 2018Service TaxMs. Sulekha Beevi C.S., Member (Judicial) For The Appellant : Shri M. Kannan, Advocate For The Respondent … Continue reading “M\/s. Real Talent Engineering Pvt. Ltd. Versus Commissioner of GST & Central Excise (Chennai Outer)”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12586","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12586","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12586"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12586\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12586"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12586"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12586"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n2. On behalf of the appellant, the learned Counsel, Shri M. Kannan submitted that, by mistake, the appellant had paid the service tax to the service provider and the service provider had discharged the 100% service tax to the Government. He argued that the Department has no case that the services have not suffered tax. That entire service tax on the said services have been paid to the Government by the service provider. As raised in the invoices, the appellant has availed credit on the 100% service tax paid by the service provider. He adverted to the decision in the case of M\/s. Guru<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n5. Undisputedly, the service provider has discharged entire service tax on the said services of manpower supply agency services. The only case of the Department is that 75% of the service tax ought to have been paid by the appellant directly to the Government and availed credit of the same. From facts, it is clear that on some wrong notion, the service provider has discharged 100% service tax, on which the appellant has availed credit. The very same issue has come up for analysation before the Bench at Ahmedabad and in the case of M\/s. Gurudev Dyestuff (India) Pvt. Ltd. (supra). The Tribunal has held that the appellant would be eligible for entire credit.
\n6. The issue in appeal. ST\/40634\/2018, is with regard to the demand rai<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n