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2016 (1) TMI 1194 - AT - Service TaxCENVAT credit on amount declared under VCES scheme - construction services - Held that: - Discharge of tax liability is a matter of fact that can be, and should have been, verified by the appropriate authorities. A presumption on the basis of a service tax return that could well be erroneous should not stand in the way of acknowledging tax paid whether it has been in accordance with the schedule prescribed in the Finance Act, 1994 and the rules framed thereunder or any special scheme. A plain reading of Rule 6(2) of the VCES 2013 would demonstrate that the restriction on utilisation of CENVAT credit is limited only to the tax dues - The deposits and utilization of credit requires a detailed examination. matter remanded back to examine the documentary proof and restrict the demand thereafter to such amounts as are not covered by the tax paid by deposit or by CENVAT credit utilisation and the amount paid under the VCES - appeal allowed by way of remand.
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