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2019 (4) TMI 730 - AT - Service TaxVoluntary Compliance Encouragement Scheme (VCES) - rejection on the ground that the appellant had adjusted its balance of liability against Cenvat Credit and the appellant had not calculated its liability properly - Held that:- The Commissioner (Appeals) has observed that the VCES has no provisions of appeal against the rejection of declaration. It is noted that the Hon’ble Punjab & Haryana High Court in the case of Barnala Builders & Property Consultants vs. Dy. C.C.E. & S.T., Dera Bassi, [2013 (12) TMI 568 - PUNJAB AND HARYANA HIGH COURT] has dismissed the writ petition as withdrawn, with liberty to file an appeal - Further, the Tribunal in the case of C.C.E. & S.T., Jaipur vs Vision Freight Solutions India Ltd., [2018 (4) TMI 1467 - CESTAT NEW DELHI] has held that as per VCES, there is no bar for utilization of credit up to 31.12.2012. However, the above decisions were not examined by the authorities below for ascertaining the facts as to whether the issues are identical or not. The matter should be examined in the light of the above decision - appeal allowed by way of remand.
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