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2023 (7) TMI 53 - CESTAT KOLKATALevy of Service tax - Intellectual Property Services - Demand in respect of excess Cenvat Credit - Coaching or Training Services. Demand towards ‘Coaching or Training Services is to the extent of Rs.1,06,176/- - HELD THAT:- In respect of the demand of Rs.1,06,176/-, the Appellant is not contesting the same. However, they maintain that one challan for amount of Rs.12,720/- was not considered while the proceedings were taken up for Hearing by both the Authorities. As per the Appellant, the demand should be confined to Rs.93,456/-. On specific query from the Bench as to whether the copy of this Challan is available for verification, the Learned Chartered Accountant submits that this Challan has been mis-placed and the same is not available nor the same has been enclosed along with Appeal Papers. In such a case, the Bench has no means to verify the veracity of this claim. Therefore, the Appeal to the extent of Rs.106,107/- stands dismissed. Demand of excess Cenvat Credit availed to the extent of Rs.194,600/- - HELD THAT:- Since the Appellant is not contesting the same and agrees that due to clerical mistake the Cenvat Credit was taken twice, the Appeal on this count also stands dismissed. Coming to the prayer that they have to receive Rs.14,27,916/- from the Department, as to whether this amount is refundable to them or not is an issue totally different from the present proceedings. It is for the Appellant to file the refund claim along with supportive documentary evidence and it is for the Adjudicating Authority to consider as to whether the claim is eligible or not. Therefore, their prayer that this amount of 14,27,916/- is to be considered against the present confirmed demand is not legally sustainable. Appeal disposed off.
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