9911796707
TMI Blog2021 (12) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... cenvat credit has been rightly disallowed for the reason of non-submission of service tax invoice or some information was missing. (B) Allegation of suppression of turnover/non-disclosure of true turnovers in the Service Tax Return. Thus, tax allegedly short paid Rs. 5,55,450/-. (C) Invocation of extended period of limitation, - whether correctly done. (D) Levy of interest under Section 75 and penalty under Section 78. 2. The brief facts are that the appellant is a State Government Undertaking of the Government of Rajasthan, located at Town Planning Building, JLN Marg, Jaipur is engaged in providing "Management Consultancy Service" as defined under Section 65 (65) read with Section 66(105) (r) of the Finance Act, 1994. 3. As rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffice, their documents have got mis-placed, which they have not been able to trace. Under such facts and circumstances, the credit may be allowed. 5. Ld. Authorised Representative relies on the impugned order. 6. Considering the rival contentions on this issue, I allow the cenvat credit of Rs. 3,780/- with respect to the input service already received from the D.P. Khandelwal & Co. So far the credit for service tax of Rs. 55,282/- received from N.K. Buildcon is concerned, I remand to the Original Adjudicating Authority with directions-if the assessee produces a certificate from N.K. Buildcon in support of this amount along with reference to Bill and Invoice No., the Adjudicating Authority shall accordingly allow this credit. So far issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant, which are borne on the record of the Department. 7. Having considered the arguments of both the sides on this issue, I find that the appellant has successfully reconciled their turnover figure as per Profit & Loss Account and as per taxable turnover in the Service Tax Return. Accordingly, this ground is allowed and the demand of Rs. 5,50,450/- is set aside. Ground C & D 8. I further find that the appellant is a State Government Undertaking, where 100% shares are owned by the State Government through the Governor of the State. The appellant maintains proper books of accounts, which are subjected to audit. There may be some clerical error in maintaining their records, or as stated, the documents got mis-placed due to shifting o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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