9911796707
TMI Blog2019 (9) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... the Plaintiff was awarded a construction contract by the Delhi Development Authority (hereinafter, "DDA") for some outstanding work in the Commonwealth Games. Disputes arose between the parties as to whether the DDA would be liable to reimburse service tax deposited by the Plaintiff with the Government. The case of the DDA is that service tax liability is purely of the Plaintiff. However, the Plaintiff alleges otherwise. Since the DDA refused to pay the component of service tax to the Plaintiff, a suit for recovery came to be filed seeking recovery of the service tax component. 3. Thereafter, during the pendency of the suit, the Plaintiff realised that some part of the service tax component was also the CENVAT credit, which were amounts p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der II Rule 2 CPC does not bar correction of computational errors in respect of amounts which have already been claimed and thirdly, since evidence has not yet been tendered, hence commencement of trial has not taken place. 7. This Court has heard the parties and perused the plaint. A perusal of paragraph 19 of the plaint shows that the Plaintiff has, in fact, mentioned the chart which is annexed to the plaint i.e., Annexures P-3 and P-4. A perusal of the said chart which has been presented to the Court shows that there is a separate column in respect of CENVAT credit adjusted. While the service tax is mentioned in the chart in the column titled 'Service Tax Claim', the CENVAT credit adjusted has not been added into the final relief of ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re that it had to claim these amounts and had omitted to do so, it will be open to the DDA to raise all legal and factual objections in respect of CENVAT credit claims and the same shall be adjudicated in accordance with law.
10. This Court has not expressed its view on merits as to whether CENVAT credit being claimed would form a component of service tax in the present case, on facts, or not.
11. The DDA is allowed to urge any additional issue that it wishes to be framed in view of the amendment allowed by the ld. Trial Court vide the impugned order, including the issue of limitation insofar as the CENVAT credit component is concerned.
12. The petition along with all pending applications is disposed of. X X X X Extracts X X X X X X X X Extracts X X X X
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