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TMI Blog2019 (7) TMI 208X X X X Extracts X X X X X X X X Extracts X X X X ..... te. There is no justification in the findings of the authorities below inasmuch as all the documents have been submitted by the appellant, the basis on which show-cause notice was issued to the appellant which is evident from the show-cause notice itself - rejection of the C.A. certificate for want of supporting documents, cannot be sustained. Since the appellant is able to reconcile the differential figures between ST-3 returns and the balance-sheet supported by the C.A. certificate - Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 88654 of 2018 - A/86069/2019 - Dated:- 4-6-2019 - DR. D.M. MISRA, MEMBER (JUDICIAL) Shri C.S. Biradar, Advocate for the Appellant Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that in the first round of litigation before the original authority, they have submitted the ledger, balance-sheet, bills, statements etc. in support of their claim that the amount reflected in the balance-sheet is the gross amount and the amount shown in ST-3 returns were the amount actually received against the service provided. After remand by this Tribunal, they have placed C.A. certificate dated 18.12.2013 before the adjudicating authority in support of their claim that the amount reflected in the balance-sheet is the gross amount and the amount reflected in the ST-3 returns is actual amount on which the Service Tax was required to be paid by them. It is his contention that the adjudicating authority rejected the C.A. certific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments were not enclosed along with the certificate. I do not find justification in the findings of the authorities below inasmuch as all the documents have been submitted by the appellant, the basis on which show-cause notice was issued to the appellant which is evident from the show-cause notice itself. In these circumstances, rejection of the C.A. certificate for want of supporting documents, in my opinion, cannot be sustained. 8. In the result, since the appellant is able to reconcile the differential figures between ST-3 returns and the balance-sheet supported by the C.A. certificate, therefore, the impugned order is devoid of merit. Accordingly, the impugned order is set aside and the appeal is allowed with consequent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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