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TMI Blog2017 (3) TMI 1841X X X X Extracts X X X X X X X X Extracts X X X X ..... lid mode of discharging the liability. The appellant had admitted that relevant ST-3 returns were filed belatedly and the department did not consider such ST-3 returns reflecting the payment of services by making use of accumulated cenvat credit. There is also a difference in the liability of service tax projected in the show cause notice as well as claimed by the appellant through ST-3 returns which needs to be looked into and concluded - Since the original authority did not have the benefit of the ST-3 returns filed by the appellant belatedly, it is deemed appropriate to remand the matter to the original adjudicating authority. Matter remanded to the Original Adjudicating Authority for denovo decision after considering the St-3 returns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been clearly mentioned that the entire service tax liability has been discharged by making use of Cenvat Credit accumulated by the appellant through the credit availed on input services. He submitted that in spite of bringing these facts to the notice of commissioner (A) he has gone ahead on confirming the demand. He also submitted that the demand for service tax worked out by the department is different from their own calculation of the tax due in as much as the department resorted to working out the liability on the basis of profit and loss accounts as well as 3 CD report submitted to Income Tax Department. 5. The Ld. DR supported the impugned order. He submitted that the statutory returns have been filed belatedly and hence the partic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat credit. There is also a difference in the liability of service tax projected in the show cause notice as well as claimed by the appellant through ST-3 returns which needs to be looked into and concluded. Since the original authority did not have the benefit of the ST-3 returns filed by the appellant belatedly, I deem it appropriate to remand the matter to the original adjudicating authority. He is directed to consider the ST-3 returns claimed to have been filed belatedly and work out the liability afresh after considering the amount claimed to have been discharged by debiting the cenvat credit account. 9. In the impugned order Commissioner (A) has observed that the Cenvat Credit has been wrongly availed in respect of some of the inv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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