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2022 (1) TMI 971 - AT - Service TaxCENVAT Credit - input services - Airport services - Passenger Service Fee (PSF) - User Development Fee (UDF) - appellant is claiming to have admitted and reversed the entire credit confirmed by the impugned order - extended period of limitation - penalty - HELD THAT:- To verify the claim of reversal made by the appellant in their miscellaneous application, revenue authorities are directed. The verification report submitted by the revenue through authorized representative is without any merits. The fact that was required to be verified from the ST-3 returns was vis a vis the reversal entries reflecting in the ST-3 return. To verify the reversal made the authorities have sought to verify the invoices against which the credit was taken. The futile exercise of verification of invoice undertaken by the revenue, cannot certify the reversal entries made. The reversal entry cannot be corroborated back to the invoices. It is not to be verified whether the credit has been taken against the proper invoices/ documents evidencing the payment of tax. The matter needs to be relooked by the adjudicating authority vis a vis the claim of reversal made by the appellant. Extended period of limitation - penalty - HELD THAT:- When the appellant is claiming to have admitted and reversed the entire credit confirmed by the impugned order, there are no merits in the submissions made by the appellant vis a vis the invocation of extended period of limitation. However in remand proceeding adjudicating authority should consider the said letter for taking into account this letter for establishing bonafides, for purpose of penalty imposed. The matter needs to be relooked into by the adjudicating authority for verification of the following:
Appeal allowed by way of remand.
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