M\/s Varun Motors Versus Commissioner of Customs & Central Excise, Visakhapatnam \u2013 GST
Service Tax
2018 (11) TMI 1523 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 16-10-2018
Appeal No. ST\/22099\/2014 – A\/31388\/2018
Service Tax
Mr. M. V. RAVINDRAN., MEMBER (JUDICIAL)
\nShri V. Ravindranath, Advocate for the Appellant.
\nShri AVLN Chary, Superintendent (AR) for the Respondent.
\nORDER
\nPer: M. V. Ravindran.
\nThis appeal is directed against Order-in-Appeal No. 20\/2014 (V-I) ST dated 21.03.2014.
\n2. Heard both sides and perused the records.
\n3. On perusal of records, it transpires that the issue is regarding demand of service tax from the appellant of a service tax an amount of Rs. 20,116\/- interest thereof. On t<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n e. 28.05.2012. He submits that the First Appellate Authority has not considered the payment of service tax and not set aside the penalty involved. As regards the CENVAT credit availed on various input services, he draws my attention to the chart prepared by them. The CENVAT credit of service tax paid on various input services like Telephone charges, Mobile Charges, Advertisement, Vehicle Servicing and Polishing, Travels, Insurances, Cleaning, Courier and Security Services. He draws my attention to the specimen invoices enclosed and produced before the Bench and submits that the lower authority has taken a view in respect of Telephone charges, Telephone charges are not in the name of appellant. He would submit that the documents which were p<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 2012 specifically mandates from the penalty if the amount of service tax liability and the interest in respect of Renting of immovable property services is discharge within six months from 28.05.2012. In view of this, I find that having discharge of service tax liability within time there was no reason to visit the appellant on any penalty. The penalty imposed on appellant is set aside. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s Varun Motors Versus Commissioner of Customs & Central Excise, Visakhapatnam \u2013 GSTService Tax2018 (11) TMI 1523 – CESTAT HYDERABAD – TMICESTAT HYDERABAD – ATDated:- 16-10-2018Appeal No. ST\/22099\/2014 – A\/31388\/2018Service TaxMr. M. V. RAVINDRAN., MEMBER (JUDICIAL) Shri V. Ravindranath, Advocate for the Appellant. Shri AVLN Chary, Superintendent (AR) for the Respondent. ORDER Per: M. V. … Continue reading “M\/s Varun Motors Versus Commissioner of Customs & Central Excise, Visakhapatnam \u2013 GST”<\/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-15278","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15278","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=15278"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15278\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15278"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15278"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n7. As regards the confirmation of the demand of ineligible CENVAT credit, I find both the lower authorities have not recorded any findings as to the submissions made by the Learned Counsel before them on the eligible to avail the CENVAT credit of service tax paid on various services like telephone, Mobile charges etc. On causal perusal of the documents enc<\/p>\n
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