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TMI Blog2017 (2) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be admissible by this Tribunal - appeal allowed by way of remand. - Appeal No. ST/55934 & 56308/2013-CU[DB] - Final Order No. 70181-70182/2017 - Dated:- 16-1-2017 - Anil Choudhary, Member (Judicial) And Anil G. Shakkarwar, Member (Technical) Shri Abhinav Kalra, Advocate for the Appellant Shri Rajeev Ranjan, Joint Commr. (A.R.) for the Department ORDER Per Mr. Anil Choudhary These cross appeals arise from Order-in-Original dated 16.11.2012, wherein Service Tax have been demanded for ₹ 1,65,39,989/- being service tax short paid and/or not paid alongwith interest and further composite penalty of ₹ 1,65,39,989/- have been imposed under Section 76,77 78 of the Finance Act. Being aggrieved, the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid during the adjudicational proceedings, after issue of show-cause-notice but before passing of the impugned order, and due to wrong calculation of tax payable, the details of which are as follows:- S. No. Grounds Amount of Service Tax covered Department 1 Benefit of Cenvat Credit denied for the period April 2011-September 2011 Rs.10,36,260 No finding given in O-I-O regarding this 2 Wrong Tax has been calculated in FY 2010-2011 Rs.6,96,779/- No finding given in O-I-O regarding this 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability was to arise either on raising of the invoice on the providing the service, whichever was earlier. Prior to this date, Service Tax was payable on the basis of receipt of consideration for service. Accordingly, he has provided the calculation chart for the period April, 2011 to June, 2011 as per receipt basis, giving credit of sundary debtors ₹ 57,61,004 as on 30th June, 2011, the service tax on the same ₹ 5,17,133/-. Thus, from the service tax demand of ₹ 1,65,39,989/-, these three demands totaling ₹ 22,50,072 (10,36,260+6,96,779+5,17,133), reduced, the balance demand remains ₹ 1,42,89,917/-. Further, the learned counsel has produced the list of challans wherein he has shown that from the taxes paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y for the limited purpose of reconciliation of the taxes paid and the verification of amounts found to be admissible by this Tribunal (para 2 2.1 above) and for verification of the challans, and allowing credit, which was not allowed earlier. The adjudicating authority verify the challans and the calculations of the net tax payable, if any, and if any amount is found to be paid in excess, same shall be refunded to the assessee and/or adjustment allowed, at the option of the assessee. We also direct the assessee to appear before the authority within a period of 45 days from the date of receipt of copy of this order and seek opportunity of hearing. Thus, the appeal of assessee is allowed with aforementioned directions and the appeal filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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