Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 1184 - AT - Service TaxRefund of unutilised CENVAT credit - amount paid under Voluntary Compliance Encouragement Scheme (VCES) - Held that:- A conjoint reading of Section 107 and 109 of Finance Act relating to Service Tax payment under VCES, 2013 would clearly reveal that if any amount paid in pursuance of such declaration made under Section 107, the same shall not be refundable under any circumstances which would indicate that if any amount is paid in excess during such voluntary disclose, the same would not be refunded and it has never debarred the assessee from claiming refund if it is otherwise entitled to. Except that payment of tax dues under VCES cannot be made through CENVAT credit available to the assessee, rest of CENVAT Credit Rules, 2004 is applicable, even though duty liability is discharged through voluntary disclosure scheme. Therefore, the order of the Commissioner (Appeals) rejecting refund of unutilised CENVAT credit to the appellant, that to without providing it an opportunity of being heard, is an erroneous order and the same is required to be set aside. Appeal allowed - decided in favor of appellant.
|