Page 133 - GSTL_11th June 2020_Vol 37_Part 2

2020 ] SITI CABLE NETWORKS v. COMMISSIONER OF CGST, MADHYA PRADESH 219
credit of service tax paid on the input services, but the same was reversed and
the reversal particulars were duly reflected in the period ST-3 returns. Hence, we
are of the considered view that the adjudged demands confirmed on the appel-
lant cannot be sustained.
4. Therefore, we do not find any merits in the impugned order passed
by the Learned Commissioner (Appeals). Accordingly, after setting aside the
same, the appeal is allowed in favour of the appellant.
(Pronounced in Court)

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2020 (37) G.S.T.L. 219 (Tri. - Del.)

IN THE CESTAT, PRINCIPAL BENCH, NEW DELHI
[COURT NO. II]
Shri Anil Choudhary, Member (J)
SITI CABLE NETWORKS
Versus
COMMISSIONER OF CGST, MADHYA PRADESH
Final Order No. A/51481/2019-SM(BR), dated 16-5-2019 in Appeal
No. ST/53266/2018(SM)
Cenvat adjustment with Service Tax liability - Date of filing of ST-3
returns which had been filed belatedly, not to be considered as the date of ad-
justment of Cenvat credit against discharging monthly Service Tax liability in
absence of any such provision under Finance Act, 1994 - Demanding interest
and imposition of penalty for delayed payment of Service Tax not justified -
Sections 75 and 78 of Finance Act, 1994. [paras 5, 6]
Penalty under Section 70 of Finance Act, 1994 read with Rule 7C of
Service Tax Rules, 1994 imposable for delayed filing of ST-3 returns. [paras 5,
6]
Appeal partly allowed
REPRESENTED BY : Shri M.K. Sharma, CA, for the Appellant.
Shri P. Juneja, AR, for the Respondent.
[Order]. - The issue in this appeal is whether interest under Section 75
have been rightly demanded and whether penalty under Section 78 have been
rightly imposed.
2. This is the second round of litigation.
3. Heard the parties and perused the record.
4. In the earlier round of litigation in Appeal No. ST/1497/2010-
ST(SM), dated 22-3-2017, this Tribunal had allowed the appeal of the assessee by
way of remand to the adjudicating authority with the direction that, since prior
to the issue of show cause notice for the period under dispute 2005-06 to 2006-07,
being show cause notice dated 2-6-2008, and as per the assessee the entire service
tax liability was discharged by making use of available/accumulated Cenvat
GST LAW TIMES  11th June 2020  133