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2024 (1) TMI 527 - HC - Service TaxSabka Vishwas Legacy Dispute Resolution Scheme 2019 - eligibility for CENVAT Credit or not - HELD THAT:- The applicant under the Scheme would be entitled to waiver of 70% of the tax dues if the tax dues relate to a show cause notice or an appeal and the amount of duty is Rs. 50,00,000/- or less. In this case, the amount is undoubtedly below Rs. 50,00,000/-. Therefore, the petitioner has correctly computed the amount due and payable after also reckoning the sum of Rs. 50,000/- which was deposited by the petitioner pursuant to the order dated 01.08.2018 in W.P.No.19462 of 2016. Since the impugned order was issued by disregarding the above material facts and the provisions of the Scheme, the impugned order is unsustainable. The respondent is directed to issue a modified order in Form SVLDRS-3 specifying the sum payable by the petitioner as Rs. 95,988.40/- - impugned order set aside - petition allowed.
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