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TMI Blog2018 (6) TMI 590X X X X Extracts X X X X X X X X Extracts X X X X ..... not taken cognizance by the Adjudicating Authority. Matter remanded to the Adjudicating Authority for passing de novo orders - appeal allowed by way of remand. - Appeal No. ST/54088/2014-DB - ST/A/51843/2018-CU[DB] - Dated:- 14-5-2018 - Mr. V. Padmanabhan, Member (Technical) And Ms. Rachna Gupta, Member (Judicial) Present Ms Vibha Narang, Advocate for the appellant Present Shri Sanjay Jain, AR for the respondent Per: V. Padmanabhan 1. The present appeal is filed against the Order-in-Original No. 125/2013 dated 30/12/2013. The appellant is engaged in distribution of Electricity Generated by Chhattisgarh State Electricity Generation Company to various consumers. The Department audited the accounts of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee found that the total Service Tax collected during the disputed period was ₹ 57,76,721/- and hence the additional amount of ₹ 9,30,987/- was also subsequently deposited by the appellant. Even though fact of such payment of differential tax was also intimated, the Adjudicating Authority has not taken note of the same in the impugned order. 7. The Ld. Advocate further submitted that for the demand of Service Tax made by Revenue on similar lines in respect of another branch of appellant, Tribunal has remanded the matter to the Adjudicating Authority for de novo decision after detailed scrutiny. She referred to the Final Order No. 53022/2017 dated 24/04/2017. 8. The Ld. DR submitted that the correct amount of Service Tax p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal Authority should have examined the claim of the appellant regarding full discharge of service tax liability, comprehensively with reference to the appellants total tax liability, during the material period. Instead, the Original Authority has restricted his examination on purely technical aspect of head of account, figuring in the challan and came to the conclusion that payment of service tax of ₹ 60,72,252/- only, will be accounted for under consulting engineer service. The appellants on the other hand claimed that they have discharged their full service tax liability during the material time. However, there was payment under wrong category of head of account. We find that the claim of the appellant requires detailed examinatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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