9911796707
TMI Blog2017 (5) TMI 1460X X X X Extracts X X X X X X X X Extracts X X X X ..... tax payable as per the applicable rates are shown separately. In view of these factual finding, the eligibility of the appellant for concession under N/N. 12/2003 cannot be denied - appeal allowed - decided in favor of appellant. - ST Appeal No.58011 of 2013-SM - A/53292/2017-SM[BR] - Dated:- 11-5-2017 - Mr. B. Ravichandran, Member (Technical) Sh. Sanjay Tiwari, Advocate for the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed against the appellant to demand and recover short paid service tax of ₹ 10,89,538/-. The original authority held that the appellant are liable to pay the said service tax amount alongwith interest. He also imposed penalty under Section 76 and 77 of the Finance Act, 1994. On appeal, the Commissioner (Appeals) upheld the original order with modification of setting aside the penalty imposed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time. In ST-3 return (relied upon in the show cause notice), they have mentioned that the tax already paid in lumpsum so that the said amount could be adjusted for the liabilities of the current period for which the return is filed. However, there is no specific column for the said amount, so they have shown cenvat credit entry in the return. This has given impression to the department that they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of the appellant for concession under Notification No.12/2003 cannot be denied. However, regarding availment of cenvat credit during the particular period, the claim of the appellant requires verification with supporting evidence. The Id. Counsel for the appellant submits that they can establish with all supporting evidence that they never availed cenvat credit, to make them ineligible for such ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
