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2015 (3) TMI 526 - AT - Service TaxWaiver of pre deposit - appellants availed CENVAT credit twice on the Invoice - availment of CENVAT credit on the basis of photocopies of invoice and failed to produce the original copy of invoices - failure to submit the ST-3 returns for the half year period - Held that:- As regards the issue relating to availment of CENVAT credit, the entire amount has been paid with interest. The learned counsel submits that the credit was availed twice and was a clerical mistake and the only ground for imposition of penalty by the learned Commissioner is the observation that appellant has not provided proof of deposit of CENVAT credit with interest. He submits that proof had been produced and is available. It can be said that prima facie appellant has made out a case for waiver in respect of this amount. As regards non submission of Originals - counsel submits that they are still making efforts to trace the original documents and they may be able to find out if time is given and matter may be remanded to the original authority to show that appellants gets another opportunity to produce the documents. As regards the issue, it relates to late submission of ST-3 returns. The Commissioner has observed that appellants have paid the late fee but payment particulars have not been produced. Since I have decided to remand the matter to the original authority, the payment particulars also may be produced before him so that he verifies the same. - Matters remanded back - Decided in favour of assessee.
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