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2019 (9) TMI 75 - CESTAT KOLKATAScope of SCN - case of appellant is that Commissioner has traversed beyond the scope of Show Cause Notice by not appropriating the amount of Service Tax paid by them through Cenvat Credit while he has appropriated the amount paid by cash - denial of cum-duty benefit. HELD THAT:- Revenue claims that only when the appellants have submitted that a part of the demand has been paid through Cenvat Credit, Ld. Commissioner had to go into the issue to find that Ld. Commissioner held that the condition for allowance of Cenvat Credit in respect of input service is as per Rule 4 (7) of the Cenvat Credit Rules, 2004. He holds that for availing of Cenvat Credit, the noticee must pay the value of input service check with the documents submitted by the appellants as to the correctness of their claim - We find that for this issue, it is required to go through the claim of the appellants about the arithmetical correctness of the duty paid by them through Cenvat Credit, verification needs to be undertaken by the Adjudicating Authority - matter remanded back for reconsideration. Benefit of Cum Duty value while computing the duty liability - HELD THAT:- The appellants are a Public Sector Undertaking and as such, as held by the Tribunal as well as various Courts Mens- aria cannot be assumed in respect of PSUs - It was consistently held that no particular person or officer could be benefited by such suppression/mis-declaration by the Organization. Therefore, the appellants are entitled to the benefit of Cum Duty price. The amounts received by them by the appellants from their Customers should be treated to be inclusive of Service Tax and accordingly, the liability of Service Tax re-calculated - For this purpose, also the impugned order needs to go back to the Adjudicating Authority. Appeal allowed by way of remand.
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