2013 (9) TMI 625

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..... which should be avoided. CENVAT credit – matter remanded back to the adjudication as to the claim of the CENVAT credit facility - even after allowing the margin for eligible credit, there is a differential tax to be paid by the assessee. One third amount of duty ordered to be submitted – appellant eligible to examination of Cenvat credit would be admitted on the production of satisfactory e .....

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..... even though they had recovered the service tax from the customers. Accordingly, a show-cause notice sated 27/04/2011 was issued demanding service tax of Rs. 1,30,32,514/- along with interest thereon under Section 73 of the Finance Act, 1994, read with Section 75. Another service tax demand of Rs. 47,51,362/- was made on account of advances received by the appellant. Penalties were also proposed in .....

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..... m. 3.1 As regards to the demand of Rs. 47,51,362/-, it is the claim of the appellant that these advances have been adjusted subsequently in the bills issued. However, as a query from the Bench whether the service tax liability was discharged on this amount when the bills were issued, the Ld. Counsel admitted that they have not discharged the service tax liability on this amount. The only plea ta .....

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..... nsidered by the adjudicating authority, the matter has to go back to the adjudicating authority for consideration of the claim of the appellant towards Cenvat credit. Therefore, we are of the view that the appeal itself can be disposed of at this stage. 5.2 It is a fact on record that the appellant had collected the service tax from their customers but has not remitted the same to the department .....

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..... authority on 20/03/2013. On such compliance, the adjudicating authority shall examine the eligibility to Cenvat credit claimed by the appellant subject to the production of satisfactory evidence by the appellant before the said authority and pass an order in accordance with law. 6. The appeal is disposed of in the above terms. The stay application is also disposed of. 7. Order be given dasti. .....

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