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2014 (10) TMI 243 - AT - Service TaxCENVAT Credit - Video Tape Production Service - Held that - appellant filed revised ST-3 returns availing CENVAT credit of the service paid on telecast fee which was not accepted by the adjudicating authority. The Tribunal by note order directed the learned AR for Revenue to verify the payment of tax through CENVAT credit. In this context, the learned AR placed a letter dated 29.11.2013 from the Assistant Commissioner, Chennai - Service Tax - IV Division. In the said letter, it is contended that the service tax calculation made by the appellant with reference to the demand raised in the show-cause notice is found to be tallied and the same was discharged by way of utilization of the CENVAT credit paid on the telecast fee - Matter remanded back - Decided in favour of assessee.
Issues:
1. Dispute over payment of service tax on telecast fees. 2. Acceptance of CENVAT credit by the appellant. 3. Remand of the matter to the adjudicating authority for verification. Issue 1: Dispute over payment of service tax on telecast fees The judgment addresses the appellant's engagement in producing television serials for a network and the payment of service tax on telecast fees. The appellant is registered under 'Video Tape Production Service' and pays service tax on telecast fees. The dispute arises regarding the payment of service tax on telecast fees despite the appellant claiming to have paid tax by utilizing CENVAT credit. The Tribunal notes the disagreement between the appellant and the adjudicating authority regarding the acceptance of the revised ST-3 returns filed by the appellant. Issue 2: Acceptance of CENVAT credit by the appellant Upon reviewing the impugned order, the Tribunal finds that the adjudicating authority did not accept the appellant's claim of availing CENVAT credit for the service tax paid on telecast fees. The Tribunal directs the Revenue's Assistant Commissioner to verify the appellant's payment of tax through CENVAT credit. The letter submitted by the Revenue's Assistant Commissioner supports the appellant's contention that the tax was discharged using the CENVAT credit paid on the telecast fee. This aspect plays a crucial role in the Tribunal's decision-making process. Issue 3: Remand of the matter to the adjudicating authority for verification Considering the evidence presented, the Tribunal deems it appropriate to remand the matter back to the adjudicating authority for a thorough verification of the tax payment through CENVAT credit, as supported by the letter dated 29.11.2013. The impugned order is set aside, and the matter is remanded for fresh consideration, emphasizing that the appellant must be granted a reasonable opportunity of hearing before a new decision is made. The appeal is allowed by remand, and the stay application is disposed of. Additionally, the miscellaneous application for stay of recovery of dues is dismissed as infructuous. This detailed analysis of the judgment highlights the key issues surrounding the dispute over service tax payment, the acceptance of CENVAT credit, and the decision to remand the matter for further verification by the adjudicating authority.
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