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2019 (3) TMI 1416 - AT - Central ExciseRefund claim or suo-moto credit - appellant on realizing that they have already discharged duty by way of cash/credit for such invoices had availed suo motto credit - Held that:- Undisputedly, the appellant had intimated the department that these invoices are cancelled. After intimating the department they have corrected the error and taken credit of the said amount. The only allegation is that the appellant ought to have sought for refund instead of taking suo motto credit. Since it was an error which has been intimated to the department and thereafter, no demand raised with respect to the amount indicated in these invoices - the suo motto credit availed in order to correct the accounts is legal and proper. Short-payment of service tax - GTA Service - Held that:- There is some mistake in calculating the figures with regard to ST-3 returns. It is not understood on what basis the figures under ST-3 returns has been mentioned in the table - the issue requires to be remanded to the adjudicating authority, who is directed to re-adjudicate this issue. Rent-a-Cab Service - demand of service tax - Held that:-The learned counsel for the appellant has submitted that thought they furnished the documents supporting their contention before the authorities below the same has not been considered at all - the said issue requires to be remanded and the adjudicating authority is directed to look into the receipt/documents produced by appellant to ensure whether the service tax has been discharged on the services. Imposition of penalty - Held that:- The appellant having taken over the Unit only in 2013-14 cannot be saddled with guilt of non-filing of returns for the period prior to that. Further, it is seen that all the returns have been filed along with late fee by the appellant - the penalties imposed in this regard are unsustainable and requires to be set aside. Appeal allowed in part and part matter remanded.
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