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2015 (3) TMI 665 - MADRAS HIGH COURT

2015 (3) TMI 665 - MADRAS HIGH COURT - 2015 (322) E.L.T. 284 (Mad.) , 2015 (39) S.T.R. 752 (Mad.) - Waiver of pre-deposit - valuation - credit on inputs supplied to the job worker for fabrication of excisable goods on which job worker on which job worker did not avail credit - Held that:- The first issue on the availment of cenvat credit twice, is an arguable issue and the second issue on the difference between the billed amount and the actual amount received on the basis of the ST-3 returns ove .....

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ssee. However, insofar as inputs consigned by branch office and the claim of service tax on the basis of ST-3 returns, we find that there are some prima facie case in favour of the Department. Therefore, pre-deposit requires to be ordered.

The order of the Tribunal dated 07.01.2015 is modified to the effect that the appellant shall make a pre-deposit of ₹ 10,00,000/- (Rupees Ten Lakhs only) towards pre-deposit on or before 31.03.2015 - Decided partly in favor of assessee. - C.M. .....

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llowing questions of law: "1. Whether under the provisions of the Finance Act, 1994 during the material period service tax was payable on the amount billed or the amount received by a service provider from the recipient of service? 2. Whether the appellant was entitled to avail credit on inputs supplied to the job worker for fabrication of excisable goods on which job worker did not avail credit as both the consignee and the buyer was the appellant in the invoice raised by the supplier of s .....

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uot; 2.1. The brief facts of the case in a nutshell are as follows: The appellant/assessee is engaged in the business of executing structural glazing, spider glazing and wall cladding works on high rise and commercial buildings. Alleging that the assessee has availed cenvat credit wrongly to the tune of ₹ 29,22,491/-; irregular cenvat credit taken by the assessee on inputs to the tune of ₹ 14,33,583/-; claim of cenvat credit without valid documents to the tune of ₹ 23,782 and f .....

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case, it is evident that M/s. NEPL did not correctly assess the Service Tax due on various counts stated above and did not correctly avail the Service Tax credit where they are found ineligible. Further the facts relating to receipt of differential value and incorrect availment of cenvat credit would have gone unnoticed but for the efforts of the department to bring it to light, thus warranting invocation of proviso to Section 73(1) and Rule 14 of the Cenvat Credit Rules, 2004 for demand of Ser .....

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aking note of the submissions made, directed the appellant to make a pre-deposit of ₹ 20.00 lakhs. 2.4 Aggrieved by the said order of the Tribunal, the assessee is before this Court raising the questions of law referred supra. 3. Heard learned counsel appearing for the assessee and the learned Standing Counsel appearing for the Department and perused the materials placed before this Court. 4. It is seen that there are two major components in the order, which the assessee is aggrieved. He p .....

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,888/-. Therefore, there is a difference of ₹ 2,43,60,720/- on which service tax is demanded to an extent of ₹ 30,10,986/-. The plea of the assessee is that it should be based on the actual amount received. The Department proceeded on the basis of the ST-3 returns filed by the assessee. 5. The first issue on the availment of cenvat credit twice, is an arguable issue and the second issue on the difference between the billed amount and the actual amount received on the basis of the ST- .....

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