TMI Blog2014 (7) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... imed subsequently and received, in such cases we have to take a view that assessee has paid the amount whether it is appropriated by the adjudicating authority or not - what is required to be shown is that the amount has been paid and just because an appropriation has not been made and an officer fails to do this, we cannot take a view against the assessee especially in the absence of an appeal filed by the Revenue - Decided in favour of assessee. - ST/21595/2014-DB - Final Order. 21033/2014 - Dated:- 26-6-2014 - SHRI B.S.V. MURTHY AND SHRI S.K. MOHANTY, JJ. For the Appellant : Shri Dayanand, Chartered Accountant For the Respondent : Shri Ganesh Haavanur, Addl. Commissioner(AR) JUDGEMENT Per : B.S.V.MURTHY; Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that input tax credit would not be available to the appellants in the absence of any verification of the documents or submission of the documents by the appellants. He submits that in the absence of verification, benefit of credit cannot be given. Further he draws our attention to the order where there is no mention about CENVAT credit at all. The learned AR would submit that the matter needs to be remanded to the original authority for getting details of payments made verified as well as admissibility of CENVAT credit. Even though from the Bench, we made efforts to convince the learned AR that Department is not in appeal against the order of the Commissioner and therefore the Department cannot go against the observations of Commissioner i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation that he appropriates the same. We also would like to reiterate our observation in the court that crores of rupees are paid to Government account every month by all the assessees which are not appropriated by issue of an order, it does not mean that such amounts are not considered to have been paid. In our opinion, what is required to be shown is that the amount has been paid and just because an appropriation has not been made and an officer fails to do this, we cannot take a view against the assessee especially in the absence of an appeal filed by the Revenue against this observation in paragraph 33. 5. At this stage, learned AR once again submitted that there is no evidence of payment. Once again we find in paragraph 26, where Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
