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2010 (11) TMI 294 - AT - Service TaxDemand and penalties imposed u/s 76, 77, and 78- Mistakes were committed while filing ST-3 return - The Service Tax demand has been confirmed on the ground that the service tax payable has not been debited in the CENVAT Credit account and it has not been reflected in the ST-3 return - The cases of clandestine removal in Central Excise matters, while confirming the demand, the benefit of CENVAT Credit, subject to verification of records that proper documents are available and raw input/capital goods have been received, the benefit of CENVAT Credit is allowed - The appellant did not make debit of the CENVAT Credit and did not make proper entries in the ST-3 return, confirmation of service tax demand is not justifiable - Therefore, the matter is required to be remanded to original adjudicating authority, who shall verify the CENVAT Credit account of the appellant and if sufficient credit is available, deduct the same from the actual service tax liability after requiring the appellant to make the debit - As regards the service tax liability a circular issued by the Board stating that sub-contractor is not liable - Thus, the appellant is not liable in the capacity of sub-contractor.- Held that: the matter is remanded to the original adjudicating authority for fresh consideration and given reasonable opportunity to appellant .
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