2018 (9) TMI 303 - AT - Central Excise

Rectification of Mistake - Revenue application points out that the amount appearing in the first row of the said table in column 4, which read as ₹ 14,88,948/- instead of 14,8,948/- - application of M/s Eaton Industrial Systems Pvt. Ltd. points out that the table extracted in the order itself is wrong table as it pertains to only one of the show-cause notice. It was pointed out that the table appearing in para 10 of this application has the details of the demand confirmed and therefore the said table should have appeared in para 2 of the Tribunal s order dated 28.9.2017. Held that - The application filed by M/s Eaton Industrial Systems Pvt. Ltd. is allowed - Consequently the application filed by Revenue becomes infructuous and the same is dismissed - ROM application disposed off.

Summary

Issues:
1. Correction of errors in the table in the original order dated 28.9.2017.
2. Replacement of the incorrect table with the accurate details.
3. Decision on the ROM applications filed by the Revenue and M/s Eaton Industrial Systems Pvt. Ltd.

Analysis:
1. The judgment addresses the correction of errors in the table presented in the original order dated 28.9.2017. The Revenue pointed out a discrepancy in the amount mentioned in the first row of the table, where it read as ?14,88,948/- instead of the correct amount ?14,8,948/-. Additionally, M/s Eaton Industrial Systems Pvt. Ltd. highlighted that the table in the order pertained only to one show-cause notice, and the correct table with details of the demand confirmed should have been included. The Revenue agreed with these contentions.

2. Consequently, the Tribunal decided to replace the incorrect table in the original order with the accurate details. The revised table now includes three entries detailing the service providers, nature of services, and the correct amount of service tax. The corrected table lists service providers like Integral Marketing Consulting SL, Spain, and Espack Eurologistica S.L Spain, along with the corresponding services provided and the accurate amounts of service tax for each entry. The total amount of service tax is correctly calculated as ?48,18,919.

3. The judgment concludes by allowing the application filed by M/s Eaton Industrial Systems Pvt. Ltd., as it was found to be valid. As a result, the application filed by the Revenue is deemed infructuous and dismissed. The operative portion of the order was pronounced in court, finalizing the decision on the correction of errors in the table and the replacement with the accurate details as per the submissions made by the concerned parties.