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TMI Blog2014 (7) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... l of credit of difference of figures shown in the letter written to department and figure shown in ST-3 return - held that:- if Commissioner has doubts, the accounts can be brought and proper verification can be done to ensure that the credit has been taken in accordance with law and the figures submitted in the ST-3 returns are correct. Just because there is difference between the two figures, in our opinion, it may not be proper to deny the credit - Matter remanded back - Decided in favour of assessee. - ST/1735/2012-DB - Final Order No . 20371/2014 - Dated:- 20-3-2014 - SHRI B.S.V.MURTHY AND SHRI S.K. MOHANTY, JJ. For the Appellant : Shri Deepak Jain, Chartered Accountant For the Respondent: Shri Ganesh Haavanur, Addl. Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of employees. Since this Tribunal has taken such a view very recently, we consider that this submission also will have to be taken into account by the lower authorities while adjudicating the matter afresh which we are proposing to remand. As regards, outdoor catering also, a similar submission was made by the learned AR that in case the appellants have collected any amount for providing service, proportionate credit will have to be denied or as the case of insurance. If the employees paid the amount, the proportionate credit can be disallowed and therefore, this aspect also will have to be taken into account. Learned Chartered Accountant however submitted that in respect of both, the appellants have not collected any amount from the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application of law and procedure. In our opinion, if Commissioner has doubts, the accounts can be brought and proper verification can be done to ensure that the credit has been taken in accordance with law and the figures submitted in the ST-3 returns are correct. Just because there is difference between the two figures, in our opinion, it may not be proper to deny the credit. Therefore this issue also will have to be considered afresh and while doing so, examination is to be done in accordance with statute and not because of some statement or letter written by the appellant. 5. As regards an amount of ₹ 1,09,035/- related to event management service, it was submitted that there is direct nexus and there are decisions after the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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