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2020 (1) TMI 185 - AT - Service TaxNon-payment of service tax - mobilisation advance received from the client - irregular availment of CENVAT credit on common input services used for rendering taxable as well as exempted services - HELD THAT:- Commissioner (Appeals) has recorded that appellants had enclosed certain ST-3 returns pertaining to 2012-13 and 2014-15 but had not produced relevant ST-3 returns to prove their claim that they had reversed the amount. This is a fit case to be remanded to the original authority for verification of the following: (1) the amount of service tax paid by them on the mobilisation advances received by them; (2) the amount of CENVAT credit reversed by them and its calculation - The original authority shall give the appellant an opportunity of being heard and presenting the documents in support of their claims and accordingly redetermine the tax liability, if any. Appeal allowed by way of remand.
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