ANAND AUTOMOTIVE LTD. Vs. C.C.E. & S. TAX
LAWS(CE)-2015-1-80
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on January 06,2015

Appellant
VERSUS
Respondents

JUDGEMENT

Ashok Jindal, J. - (1.)THE appellant is in appeal against the impugned order demanding service tax amount of Rs. 1,13,17,016/ - and denying credit of Rs. 1,47,93,107/ - along with interest and various penalties imposed under the Finance Act, 1994.
(2.)AS per facts on record, the service tax proposed to be demanded on transit house income earned by the appellant during the period 1.10.10 to 30.4.2011 that for providing transit guest house to employees of sister unit which is covered under Business Support Service (BSS). Therefore, they are required to pay service tax.
The service tax is also demanded on reimbursement of amount received by the appellant from their sister unit, where their employees have been posted under the category Manpower Recruitment or Supply Agency service during the period 1.10.10 to 31.3.2011. Another demand of service tax has been confirmed for the period 1.10.2010 to 30.9.2011 on the premise that the appellant has made provision in their books of account on account of Management Consultancy Service provided by them to their sister unit.

(3.)A demand of Rs. 1,47,93,107/ - is also confirmed on account of denial of cenvat credit on the premise that the appellant could not produce invoices on the strength of which they have availed cenvat credit. The matter was taken up for adjudication by the ld. Commissioner and demand of service tax as proposed in the show cause notice has been confirmed along with interest and various penalties have been imposed on them. Aggrieved by the said order, the appellant is before us.
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