TMI Blog2014 (5) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- Once, it is reflected in the ST3 returns, suppression cannot be invoked. The second aspect is misdeclaration which would arise only if the figures indicated are wrong. There is no evidence of both in the case. Therefore, this would be a case of demand based on the ST-3 returns and therefore extended period cannot be invocable. As regards the second issue viz. availment of Cenvat credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur for non-issue of show cause notice and non-imposition of penalty under Section 78 of the Finance Act, 1994 - Stay granted. - ST/25726-DB - Misc Order No. 27820/2013 - Dated:- 31-10-2013 - Shri B.S.V. Murthy, Member (T) and Anil Choudhary, Member (J) Shri Anil Sood, Consultant, for the Appellant. Shri A.K. Nigam, Addl. Commissioner (AR), for the Respondent. ORDER The issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax by the appellant every month. Appellant cannot utilize more than 20% for payment of tax on output services whereas they have availed more than 20%. According to the learned counsel, this has been entirely reversed. 3. Learned AR draws our attention to the adjudication order wherein suppression has been discussed by the Commissioner and the ground canvassed by the appellants that this was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gards the second issue viz. availment of Cenvat credit more than what was allowed by statute, prima facie, it appears, this also would have been incorporated in the ST-3 returns and ST-3 returns would have clearly shown that the appellant had availed excess credit. In this view of the matter, in our opinion, by making payment of the entire amount due with interest, the appellants have discharged t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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