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Bharat Heavy Electricals Ltd. Versus Commr. of Service Tax, Kolkata

2015 (7) TMI 715 - CESTAT KOLKATA

Waiver of pre deposit - Works Contract service - utilization of CENVAT Credit - Held that:- Commissioner has confirmed the demand on the ground that the appellant could not place before him necessary evidence to establish that the accepted tax liabil .....

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lity. Both sides agree that the documents need to be verified to ascertain the payment of admitted service tax liability. At this stage, taking note of the concern of the Revenue that the appellant be put into terms in remanding the case, we direct t .....

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RA AND DR. I.P. LAL, JJ. For The Appellant : Dr. Samir Chakraborty, Advocate, Sri Abhijit Biswas, Advocate For The Respondent : Sri S. Sharma, Commissioner (A.R.) ORDER Per DR.D.M. MISRA Heard both sides and perused the records. 2. The applicant is a .....

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for rendering the taxable services under the category of Works Contract service during June 1, 2007 to September 30, 2010, the Ld. Commissioner, in absence of proof of payment of the accepted service tax amount, confirmed the demand. The Ld. Advocat .....

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. On the other hand, the Ld. A.R. (Commissioner) for the Revenue submits that at this stage, without due verification it is difficult to accept about the said claim of payment of service tax; also CENVAT Credit is not admissible on the inputs in view .....

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judicating authority and he has no objection in remanding the case. However, the Ld. A.R. (Commissioner) vehemently argued that the appellant be put into terms in remanding the case to the lower authority. 5. After hearing both sides for some time we .....

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ppellant is that whether they had discharged the accepted service tax liability of ₹ 37,95,14,961/- as there is no dispute about the same. Also, undisputedly, the Ld. Commissioner has confirmed the demand on the ground that the appellant could .....

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