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2017 (3) TMI 1841 - AT - Service TaxCENVAT Credit - statutory returns have been filed belatedly - period 01.04.2005 to 31.03.2007 - HELD THAT:- Since the appellant had not filed the ST-3 returns for the period after March 2005, the department issued show cause notice for the demand of service tax on the basis of the profit and loss accounts and income tax returns. However, ST-3 returns appeared to have been filed belatedly on 22.11.2007 in which it has been reported that the entire service tax liability has been discharged by making use of the accumulated cenvat credit through input services. Discharging the service tax liability by making use of accumulated cenvat credit is a valid mode of discharging the liability. The appellant had admitted that relevant ST-3 returns were filed belatedly and the department did not consider such ST-3 returns reflecting the payment of services by making use of accumulated cenvat credit. There is also a difference in the liability of service tax projected in the show cause notice as well as claimed by the appellant through ST-3 returns which needs to be looked into and concluded - Since the original authority did not have the benefit of the ST-3 returns filed by the appellant belatedly, it is deemed appropriate to remand the matter to the original adjudicating authority. Matter remanded to the Original Adjudicating Authority for denovo decision after considering the St-3 returns belatedly filed by the appellant - Appeal allowed by way of remand.
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