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In Sud Chemie Pvt. Ltd. v. Commissioner of Central Excise, Vadodra [Service Tax Appeal No.10021 of 2019 dated September 02, 2021], Sud Chemie Pvt Ltd ("the Appellant") filed an appeal against the Order No. OIA-VAD-EXCUS-001-APP-287-2018-19 dated August 20, 2018 (“the Impugned order”) which was passed by the Commissioner (Appeals) Central Excise, Customs and Service Tax, Vadodra ("the Respondent"). The Impugned order pertained to the demand of Service Tax and a subsequent imposition of penalties on the Appellant by the Respondent.
The Appellant, raised two issues before the Tribunal:
As opposed to the Appellant's contentions, the Respondent argued that Section 73(3) of the Finance Act, 1994 can have no retrospective applicability.
After taking cognizance of all the facts and evidences, the Central Excise Service Tax Appellate Tribunal (“CESTAT”), Ahmedabad adjudicated on both the issues of the case:
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