9911796707
TMI Blog2024 (3) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... ignored - HELD THAT:- If it is found that during the relevant period of liability of the service tax, on the basis of documents if the Cenvat credit is available the same needs to be adjusted against the total service tax liability. This aspect can be verified from the input/input service invoice and books of account of the appellant. Accordingly, in case of availability of Cenvat credit the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the appellant is not contesting levy of service tax. He submits that in the present case the appellant paid service tax in cash only the difference between the total tax liability minus Cenvat available to them, therefore there is no nonpayment of service tax. It is his submission that the department while demanding the service tax ignored the availability of the Cenvat credit. He su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en claimed it even at the later stage while computing the tax liability the Cenvat credit accrued at the relevant time needs to be adjusted against the service tax liability. He placed reliance on the following judgments:- ONGC Ltd 2015 (38) STR 867 (Tri. Ahmd) Ad Vision - 2011 (21) STR 455 (Tri. Ahmd) Park Digital Colour Lab 2011 (7) TMI 568 CESTAT, Chennai Pudhari P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax liability. This aspect can be verified from the input/input service invoice and books of account of the appellant. Accordingly, we are of the view that in case of availability of Cenvat credit the same needs to be extended for adjustment against the total service tax liability and this view is supported by the judgments cited by the learned counsel. However, this issue on factual matrix needs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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