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2015 (1) TMI 1051 - AT - Service TaxDenial of refund claim - Merger of 2 companies - Successor company after making debit entry in CENVAT Credit account paid the liability of predecessor company - Merger sanctioned by Bombay High Court but still pending before Madras High Court - After realizing the fact predecessor filed a declaration under Voluntary Compliance Encouragement Scheme (VCES) disclosing its service tax liability to the tune of ₹ 79,92,56,919/- and discharged the same - Successor filed refund of CENVAT Credit for the debit made - Held that:- amount paid by the appellant is not required to be paid by the appellant as service tax and they have discharged the service tax liability of CNIL during the impugned period. We further note that the appellant has informed vide their letters March 2012 but their claim of re-credit arose only after the issuance of discharge certificate by the competent authority on 22.11.2013 holding that the duty liability discharged by CNIL. Therefore, the cause of action of taking re-credit of such excess amount paid by the appellant before the Hon'ble Bombay High Court and disposal of the same by the Hon'ble Bombay High Court on 27.01.2014, the same is within one year from the date of acknowledgement of discharge certificate issued by the competent authorities in favour of CNIL, therefore the claim of re-credit is filed by the appellant. Representation made by the appellant for re-credit of service tax paid on behalf of CNIL is within time. We further note that from the records placed before us, it is not ascertainable that whether the appellant has paid exactly an amount of ₹ 79,92,56,619/- on behalf of CNIL which is to be examined by the adjudicating authority. Therefore, for the limited purpose, quantification of the amount to be re-credited in the appellant's CENVAT credit account is required and the same is to be computed by the adjudicating authority. In these circumstances, we remand the matter back to the adjudicating authority for only limited purpose of quantification of the amount to be re-credited which shall be done by the adjudicating authority within 15 days of receipt of this order. The appellant is also directed to co-operate with the adjudicating authority for the quantification of the amount. - Appeal disposed of.
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