Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 1692 - AT - Service TaxReversal of input service credit - Credit used for both exempted and dutiable final products under rule 6(3) (b) of CCR - Held that:- Adjudicating authority and the authority to decide the application is happened to be one and the same jurisdictional Commissioner of Central Excise. The adjudicating authority ought to have considered their application before deciding the SCN. On perusal of the application dt. 19.8.2010, appellants have already paid an amount of ₹ 19,17,821/- and interest of ₹ 2,87,494/- plus additional interest of ₹ 2,43,492/- which is certified by the Chartered Accountant by certificate dt. 5.8.2010 and another certificate dt. 20.12.2010. Accordingly, we find that appellants have complied with entire reversal of cenvat credit along with interest. Considering the above facts that application made under sub-section (2) of Section 73 is still pending before the adjudicating authority, the case needs to be remanded to the adjudicating authority. - Impugned order is set aside - Decided in favour fo assessee.
|