2019 (2) TMI 435 - AT - Central Excise

Rectification of Mistake - apparent error in the record - Held that - It is seen from the order of the Tribunal that in Paragraph No. 6, the Bench had recorded the arguments of the appellant and denied the benefit of CENVAT credit on works contact services but in Paragraph No. 7 allowed the CENVAT credit on works contract services - there is a mistake apparent on the face of the record. The mistake as indicated is corrected - ROM Application disposed off.

Summary

Issues:
Rectification of mistake in Final Order regarding CENVAT credit on works contract services.

Analysis:
The judgment pertains to an application filed for rectification of a mistake in the Final Order dated 21/05/2018. The Tribunal noted a discrepancy in the order where, in Paragraph 6, the appellant's arguments were recorded denying the benefit of CENVAT credit on works contract services, while in Paragraph 7, the credit was allowed. The Tribunal found this to be a mistake apparent on the face of the record. The correction involved amending the last line of Paragraph 7 to specify that the appellant is eligible for CENVAT credit for Renting of Immovable Property, Security Services, Cleaning, and Internet services, excluding works contract services. The judgment referenced previous decisions supporting the appellant's case for availing CENVAT credit. The application for rectification of the mistake was disposed of accordingly.

This case highlights the importance of clarity and accuracy in judicial orders, ensuring that any discrepancies or mistakes are rectified promptly to reflect the correct legal position. The Tribunal's role in interpreting and applying relevant legal provisions, such as those concerning CENVAT credit eligibility, is crucial for ensuring fair and consistent outcomes in tax matters. By acknowledging and correcting errors in its previous order, the Tribunal upholds the principles of justice and legal correctness, ultimately benefiting the parties involved in the case. The reference to past Tribunal decisions in supporting the appellant's eligibility for CENVAT credit underscores the significance of precedent and legal reasoning in shaping judicial decisions in tax law matters. The order pronounced and dictated in open court signifies transparency and adherence to procedural requirements in delivering justice and resolving legal disputes effectively.