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2014 (11) TMI 231 - CESTAT NEW DELHICENVAT Credit - Adjudication on the basis of revised return - Whether the authority shall act on the belated revised return or on the original return - Held that:- In any circumstance law has to operate for proper application to determine tax liability on the facts settled. If the facts and circumstances establish that there was proper discharge of tax liability and Cenvat credit was available in accordance with law and also these aspects are evident from the record there shall not be difficulty to pass appropriate adjudication order. By this we do not say that a belated return shall receive consideration. Since there are difficulties expressed in understanding the material facts and figures by both sides due to the situation of belated return, we dispense with requirement of pre-deposit and remand the matter to the learned adjudicating authority to grant fair opportunity to the appellant to support its claim - Decided in favour of assessee.
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