TMI Blog2013 (12) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee could not be asked to pay the amount again if it is paid against wrong accounting head/code. Also, we find from the letter dated 6/8/2013 placed by the Ld. C.A. that for the subsequent period, the Department has regularized such wrong payment. In the result, the case needs to be remitted to the adjudicating authority for re-verification of the documents relating to the demand - Decided in favour of assessee. - Service Tax Appeal No.75045/2013 - - - Dated:- 4-9-2013 - D M Misra And I P Lal, JJ. For the Appellant : Shri Pulak Kumar Saha, CA For the Respondent : Shri D K Acharyya, Special Counsel PER : D M Misra This application is filed seeking waiver of pre-deposit of total demand of Service Tax of Rs. 14.57 crore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued for recovery of the entire cenvat credit to the extent of Rs. 12.66 crores availed during the period April, 2010 to March, 2011. Regarding the second component of demand i.e. around Rs.10,83,050/-, the Ld. C.A. submitted that it relates to discharge of service tax towards renting of immoveable property. The Ld. C.A. submitted that the applicants have no ground to dispute such liability and they have discharged the said amount of service tax alongwith interest. Regarding the third component of demand, the Ld. Chartered Accountant submitted that service tax of Rs.1,79,39,279/- was demand on the ground that the applicant had not discharged their liability towards Education Cess and Secondary and Higher Secondary Cess against appropriate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o them for verification. In the present case, even though, the applicant has claimed to have in their possession all the relevant input service invoices but the same could not be produced for verification. The Ld. Special Counsel, however, has submitted that he has no objection to remand the case to the adjudicating authority for verification and scrutiny of the relevant input services on which the applicant had availed cenvat credit. 4. After hearing both the sides for some time, we are of the view that the appeal itself could be disposed off at this stage. Accordingly, after waiving the requirement of pre-deposit of dues adjudged, we take up the appeal for disposal with the consent of both sides. 5. We find that the limited issue invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e interest amount of Rs.4,63,116/- against a wrong accounting code/head, we find that this Tribunal in the case of Arcadia Share Stock Brokers Pvt. Ltd. (supra) has observed that the assessee could not be asked to pay the amount again if it is paid against wrong accounting head/code. Also, we find from the letter dated 6/8/2013 placed by the Ld. C.A. that for the subsequent period, the Department has regularized such wrong payment. In the result, the case needs to be remitted to the adjudicating authority for re-verification of the documents relating to the demand of Rs.12,66,97,858/- and regularization of the demand of Rs.1,79,39,279/- and Rs.4,63,116/- and examine the demand of service tax of Rs. 10,83,050/- paid under renting of immove ..... X X X X Extracts X X X X X X X X Extracts X X X X
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