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2013 (12) TMI 44 - CESTAT KOLKATAAvailment of CENVAT Credit - Banking and other Financial services - payment of service tax under wrong accounting head - Held that:- joint effort should be made for verification of the input invoices lying in their head office and at various places on a sample basis or on the basis that could be devised and made simplifier for verification. Regarding the other issues, the appellant had already deposited accepting their liability on renting of the immoveable property, which could be verified by the adjudicating authority. Regarding the demand of Rs.1,79,39,279/-, and the interest amount of Rs.4,63,116/- against a wrong accounting code/head - assessee could not be asked to pay the amount again if it is paid against wrong accounting head/code. Also, we find from the letter dated 6/8/2013 placed by the Ld. C.A. that for the subsequent period, the Department has regularized such wrong payment. In the result, the case needs to be remitted to the adjudicating authority for re-verification of the documents relating to the demand - Decided in favour of assessee.
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