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2018 (4) TMI 662 - Commission - Service TaxApplication of settlement of a case - Supply of Tangible Goods service - input tax credit - Section 32E (1) of the Central Excise Act, 1944 - Held that: - Had investigating officers found their Cenvat credit claim in order, the available Cenvat credit would have proposed for appropriation towards their Service Tax liability. Bench finds that due to non-filing of ST-3 returns at relevant time and non-production of original duty paying document and Cenvat register evidencing availment and debit of Cenvat credit from their Cenvat credit account, the claim of availability of Cenvat credit of ₹ 83,67,707/to them in their Cenvat credit account is not legally tenable. Applicant has himself claimed in their reply that the said amount of Cenvat credit is available to them. They have not stated that the said amount of Cenvat credit was availed and utilized by them. Moreover, the issue regarding determining the admissibility of Cenvat credit to the applicant is not before the Bench, since the said issue has not been raised in the impugned SCN. The applicant by wrongly claiming the said payment has in fact defaulted in making true disclosures of facts. The claimed CENVAT credit which is neither shown as availed nor utilized in the statutory records like, ST-3 returns/ CENVAT Register and disputed by Revenue, cannot be considered as valid payment towards their Service Tax liability. The Bench do not find it a fit case for settlement under Section 32F(5) of the Central Excise Act, 1944 as made applicable to Service Tax matters under Section 83 of the Finance Act, 1994 since the applicant has not paid the entire accepted Service Tax liability along with applicable interest. The application filed by the applicant M/S. Rajasthan Crane Services is rejected as under Section 32E (1) of the Central Excise Act, 1944 as made to Service tax matters under Section 83 of the Finance Act, 1994 - application dismissed.
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