2025 (2) TMI 1183 - AT - Service Tax

Application seeking Rectification of Mistake - identified two mistakes apparent on record - omission of the word no in the extract from OSI System Pvt. Ltd. Vs. CCT 2022 (9) TMI 801 - CESTAT HYDERABAD - an incorrect statement in paragraph 7 that the appellant had reversed the credit - reverse charge mechanism - HELD THAT - We find that there are mistakes apparent on record. The request for modification of the Order cannot be entertained at this stage as the Order has attained finality. In these circumstances the said request is denied. Thus the application for Rectification of Mistake is disposed of.

Summary

The Appellate Tribunal (CESTAT Kolkata) addressed an application for Rectification of Mistake in its Final Order No. 77055 of 2024 dated 04.09.2024. The applicant identified two "mistakes apparent on record": (1) omission of the word "no" in the extract from OSI System Pvt. Ltd. Vs. CCT Rangareddy [2022 (9) TMI 801-CESTAT Hyderabad] at paragraph 6.1, and (2) an incorrect statement in paragraph 7 that the appellant had 'reversed the credit' when in fact the appellant had paid Service Tax under the reverse charge mechanism.The Tribunal acknowledged these mistakes and provided the corrected excerpts: - Paragraph 6.1 was corrected to include the phrase "hold that no unjust enrichment is attracted" and to clarify the refund direction under section 11BB of the Central Excise Act. - Paragraph 7 was amended to accurately state that "the appellant has paid Service Tax under reverse charge mechanism" on specified dates.However, the Tribunal held that the request for modification could not be entertained as the Order had attained finality, thus denying the application for rectification. The application was disposed of accordingly.