9911796707
TMI Blog2024 (10) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... n disputed service tax credit, the situation will be Revenue neutral. During the denovo adjudication, the appellant have submitted the reconciliation statement to the adjudicating authority and adjudicating authority has not disputed the said reconciliation, according to which there is a payment from PLA in manufacturing unit more than the disputed service tax availed in the service tax registration. As observed by this Tribunal in the remand order dated 09.04.2014, the entire situation admittedly being a Revenue neutral the demand cannot be sustained except an amount of Rs.18,00,000/- which appellant have reversed as per the direction of this Tribunal and they are not disputing this amount. Therefore, the Cenvat credit of Rs.18,00,000/- re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and therefore confirmed the demand. In appeal before the Tribunal, the matter was remanded for examining the specific grounds taken by the appellant that the matter was revenue neutral, in as much as the excise duty paid in cash trough PLA exceeded the credit to manufacturing activity availed at service registration. The adjudicating authority in the denovo proceeding once again confirmed the demand, therefore the present appeal filed by the appellant. 2. Shri S J Vyas, Learned Counsel appearing on behalf of the appellant submits that as per the direction of this Hon ble Tribunal the appellant had filed entry wise details of the credit. The documents related thereto were also available. Therefore, nothing prevented the department from veri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cturing unit, then they would have paid less duty from PLA at Kadi unit and that cash could have been used for paying Service Tax at Ahmedabad. However, there is no documentary evidence on record whether any duty was paid from PLA at Kadi unit during the relevant period. The matter is, therefore, required to be remanded back to the adjudicating authority to verify the veracity of the claim made by the appellant because it is a case of reconciliation of payment of duties at two registered units of the appellant. The whole exercise may turn out to be revenue neutral. Appellant is also directed to reverse CENVAT Credit of Rs.18 lakhs lying in balance in their CENVAT Credit account. The adjudicating authority should reconcile the duty payment f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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