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2022 (9) TMI 946 - Service Tax
CENVAT credit irregularly availing/ wrongly utilizing - levy of service tax - Works Contract Service - failure to declare the full taxable value in ST-3 returns - failure to discharge the service tax on the gross receipts value - failure to have regularly and habitually retained the service tax collected from their clients - failure to file the Half Yearly ST-3 returns within the prescribed due dates - failure to apply correct service tax in the ST-3 returns - failure to furnish the CENVAT Credit availed details and copies of Invoices/bills on the strength of which they availed CENVAT Credit - period post 2007 - HELD THAT:- It is not disputed by the assessee that the services rendered by the assessee and the contract entered into by the assessee be treated as Works Contract and therefore, the assessee is liable to pay the service tax.
From the impugned order passed by the Tribunal, it appears that though the learned Tribunal has touched the aspect of wrong/irregular availment/utilization of CENVAT credit while narrating the facts, however, thereafter there is no further discussion at all on irregular/wrong utilization/availment of the CENVAT credit - It was the specific case on behalf of the Revenue that, without producing any invoices and/or other documentary evidences, the assessee was not justified in utilizing and/or availing the CENVAT credit. When a specific plea was raised and even the Adjudicating Authority specifically disallowed the availment or utilization of CENVAT credit, the learned Tribunal ought to have decided the said issue, which, as such, was the main controversy and even when a specific finding was given by the Adjudicating Authority while passing the Order-in-original.
Matter remanded to the learned Tribunal to decide the appeal afresh, more particularly, with respect to the CENVAT credit utilized/ availed by the respondent-assessee - appeal allowed by way of remand.