2013 (9) TMI 1171 - AT - Service Tax

Summary

Issues involved: Rectification of mistakes in the final order dated 15-4-2013 by the Appellate Tribunal CESTAT AHMEDABAD.

Rectification of Mistakes:
The Appellate Tribunal received applications for rectification of mistakes in the final order dated 15-4-2013, which was a common order passed against various orders-in-original. The mistakes highlighted by the appellant included errors in mentioning specific order numbers, incorrect duty liability amounts, heading inaccuracies, and findings in certain paragraphs.

1. Preamble Order Number Correction:
The Tribunal acknowledged the inadvertent omission of mentioning the order number AHM-CEX-003-Com-024-12 in the preamble of the final order. The correction was made to include this order number in the preamble to accurately reflect the appeals disposed of by the Tribunal.

2. Correction of Duty Liability Amount:
An error was identified in paragraph 1.4 of the final order regarding the amount of duty liability confirmed on the appellant. The correction was made to rectify the mentioned amount and accurately state the total inadmissible Cenvat credit demanded and confirmed in the orders-in-original.

3. Heading Error Rejection:
The appellant's request for rectification of the heading in paragraph 5 of the final order was deemed inconsequential, and the Tribunal rejected this request as there was no error found in the heading.

4. Findings Rectification - Cenvat Credit Eligibility:
Regarding the findings at paragraph 5.2 of the final order, the Tribunal acknowledged an error in not considering the eligibility of Cenvat credit for service tax paid by the appellant directly to service providers for specific services related to the laying of pipeline systems. The Tribunal rectified this error by clarifying that the appellant is eligible to avail Cenvat credit for such services received directly.

5. Disposition of Applications:
After careful consideration and rectification of the identified errors, the Tribunal dismissed other inconsequential rectification requests and disposed of all applications for rectification of mistakes. The corrected final order was pronounced in court on 18-9-2013.