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2015 (11) TMI 338 - AT - Service TaxRectification of mistake - CENVAT Credit - Renting of property - Jurisdiction to raise demand - Held that:- Department is not suppose to know each and every declaration made outside the Central Excise law. We also note that the Service Tax Registration Certificate, Service Tax Returns and Audit Report did not reveal that Cenvat Credit is being utilized to pay the service tax on the renting of property located at Mumbai. This issue came up in the audit report for the year 2013-2013 issued on 17.1.2013 and the show cause notice was issued on 18.10.2013. During the audit 100% of the invoices may not be seen by audit. The debit invoices do not indicate that the service tax paid from the input service tax credit. Therefore there is no basis for setting aside the demand on limitation. - service tax demand was confirmed on account of wrong utilization of the input service tax credit. Therefore there is no mistake in the order - if the appellant had not paid the service tax out of the input service tax credit, they would have had to pay the tax by cash. To this extent the benefit of interest has accrued to them, therefore interest is payable as held in the order - no mistake apparent on record in our order - Rectification denied.
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