M\/s. Alstom T and D India Ltd. Versus Commissioner of GST and Central Excise Chennai
Service Tax
2018 (9) TMI 1671 – CESTAT CHENNAI – 2019 (370) E.L.T. 625 (Tri. – Chennai)
CESTAT CHENNAI – AT
Dated:- 29-8-2018
Appeal No. ST\/687\/2012 – Final Order Nos. 42322\/2018
Service Tax
Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical)
\nShri Joseph Prabhakar, Advocate for the Appellant
\nShri A. Cletus, Addl. Commissioner (AR) for the Respondent
\nORDER
\nPer Bench
\nThe appellants are registered for payment of service tax under various categories such as erection, commissioning or installation service, works contract service etc. They were availing the facility of CENVAT credit on inputs an<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n emand, interest and imposed penalties. Hence this appeal. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s. Alstom T and D India Ltd. Versus Commissioner of GST and Central Excise ChennaiService Tax2018 (9) TMI 1671 – CESTAT CHENNAI – 2019 (370) E.L.T. 625 (Tri. – Chennai)CESTAT CHENNAI – ATDated:- 29-8-2018Appeal No. ST\/687\/2012 – Final Order Nos. 42322\/2018Service TaxMs. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri … Continue reading “M\/s. Alstom T and D India Ltd. Versus Commissioner of GST and Central Excise Chennai”<\/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-14129","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14129","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=14129"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/14129\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=14129"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=14129"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=14129"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n2. On behalf of the appellant, Id. Counsel Shri Joseph Prabhakar submitted that the appellant had reversed the credit attributable to the exempted services. This fact is not being disputed by the department. The demand has been raised alleging that the appellant has failed to intimate the department about exercising to opt as to reversing the proportionate credit. He submitted that this is as procedural lapse and substantial benefit cannot be denied and therefore the appellant cannot be put to terms by demanding the amount already reversed. He relies upon the decision of the Tribunal in the case of Aster Pvt. Ltd. Vs. Commissioner of Central Excise, Hyderabad-2016(43) STR 411 (Tri. <\/p>\n
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