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THE ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE vs. GANGES INTERNATIONAL PRIVATE LIMITED
(Madras High Court)

Hon'ble Judges:

R.MAHADEVAN
MOHAMMED SHAFFIQ
Pet. Counsel
Hema Muralikrishnan
Res. Counsel
Arthy
G.natarajan

Petitioner / Applicant

THE ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE
Respondent GANGES INTERNATIONAL PRIVATE LIMITED
Court Madras High Court
State

Tamilnadu

Date Aug 17, 2022
Order No.

W.A.No.1648 of 2022 & CMP.No.11262 of 2022

Citation

2022(8) TAXREPLY 6247
Original Order
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ORDER

This appeal is filed by the appellant / Revenue, assailing the order of the learned Judge dated 22.02.2022 passed in WP.No.528 of 2019. 2.Briefly stated facts are as follows: 2.1. The respondent / assessee is engaged in the manufacture of GI Tower Parts, ERW Black and GI Pipes falling under Chapter 73 of the Central Excise Tariff Act, 1985. In the course of such business, they had received technical know-how / intellectual property right from foreign persons and paid royalty to them during the period from April 2016 to June 2017. For the said services received by them, they were liable to pay service tax under reverse charge basis, which was not paid by them originally. After pointing out the same in the departmental audit, they had paid the service tax liability of Rs.24,20,684/- along with interest at Rs.3,82,139/- on 02.05.2018. 2.2. The appellant further stated that though the assessee is entitled to avail cenvat credit, as per the Cenvat Credit Rules, 2004, conseque....

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