2013 (4) TMI 491 - AT - Service Tax

Scrutiny of service tax return - short payment of service tax observed - period Oct 05 to Mar 06 - Held that - The case was rejected by the lower authority on the ground of no submission of relevant documents for verification of availment of Cenvat Credit. In view of facts that appellant has produced the relevant invoice/document showing the payment of service tax matter is remanded to original authority for verification of the same and for deciding the matter afresh after giving an opportunity to hearing to the appellant. Appeal is allowed by way of remand.

Summary

Issues:
1. Non-payment of service tax by the appellant for the period Oct 05 to Mar 06.
2. Rejection of the case by the Commissioner (Appeal) due to the appellant's failure to produce relevant documents.
3. Appeal challenging the impugned order before the Tribunal.

Issue 1: Non-payment of service tax by the appellant for the period Oct 05 to Mar 06
The appellant, M/s Sikand Associates, failed to pay service tax amounting to Rs. 15,397 for the specified period. A show cause notice was issued by the department proposing recovery of tax with interest and penalty. The Superintendent adjudicated the notice, which was later confirmed by the Commissioner (Appeal) on the grounds of non-production of relevant documents regarding Cenvat Credit availed and utilized. The appellant contested this in the Tribunal.

Issue 2: Rejection of the case by the Commissioner (Appeal) due to the appellant's failure to produce relevant documents
The Advocate for the appellant argued that the relevant invoices were not available during the original authority and Commissioner (Appeal) proceedings, but are now available and enclosed from Page 39 to 43 of the appeal. The Revenue's representative contended that the case was rejected previously due to the appellant's non-submission of necessary documents. The Tribunal noted the lack of relevant documents as the reason for rejection and remanded the case to the original authority for verification of the newly produced documents. The appellant was granted an opportunity for a fresh hearing.

Issue 3: Appeal challenging the impugned order before the Tribunal
After hearing both sides, the Tribunal found that the appellant had now produced the relevant invoices/documents showing the payment of service tax. Consequently, the matter was remanded to the original authority for verification and a fresh decision, allowing the appeal by way of remand. The order was dictated and pronounced in open court.

This judgment highlights the importance of producing necessary documents during proceedings and the Tribunal's authority to remand cases for further verification and decision-making.