9911796707
TMI Blog2014 (6) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... nput service should have been received, the documents should be the one which are recognized as acceptable for availing CENVAT credit and input services should have been utilized for providing the output services. There is not even a whisper about any problem in these areas. If there is substantive compliance with the law and in fact the services have been received and credit entries and debit entries are made in the returns, in our opinion, just because of some omission in the returns, there cannot be a situation wherein an assessee is to be treated as not having paid the service tax at all. Unfortunately, there is no penal provision invoked and no penalty has been imposed, which in our opinion could have been justified especially in vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foiled the two returns period and they had utilized CENVAT credit of more than Rs.89 lakhs, they should pay interest on the amount so-utilised by them which came to Rs.14,55,451/-. On receipt of the said letter, the assessee filed an appeal before the Commissioner(Appeals), the Commissioner has confirmed the view taken by the Superintendent and asked the assessee to pay the interest amount demanded by the Superintendent. 2. After hearing both sides for considerable time, we find that the appeal itself can be decided and therefore we waive the requirement of pre-deposit and take up the appeal for final decision. First of all, we have to appreciate the fact that the assessee in this case has not even insisted upon the show-case notice bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order of the Commissioner(Appeals), in paragraph 4 of the order, the Commissioner has summarized the submissions made by the appellants which are reproduced below:- It is submitted that the tax was not captured while generating the return. The certificate in support of this claim issued by the Chartered Accountant certifying that the amount has been paid through CENVAT is also submitted at page No.414 of the paper book. The error happened on the account of newly introduced ACES for which they were not familiar. They have filed the revised return on October 18, 2011 in compliance to the observations of the Superintendent, Service Tax. The procedural lapse can be condoned as the credit has been availed and utilized even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries. According to Rule 9 of CCR, what is required for availing CENVAT credit is, input service should have been received, the documents should be the one which are recognized as acceptable for availing CENVAT credit and input services should have been utilized for providing the output services. There is not even a whisper about any problem in these areas. The only problem the Department seems to be having is that in the returns filed there is a mismatch between the two columns as discussed above. Since there is substantive with the law except for filing the wrong return, we do not agree with the stand taken by the Revenue that appellant should pay interest. Even though, the learned AR vehemently argued that interest is payable, we are not ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
