TMI Blog2015 (10) TMI 457X X X X Extracts X X X X X X X X Extracts X X X X ..... e 2012. The appellant has sought to adjust excess payment with the short payments. This is not permissible. - The excess payments have to be claimed by way of refund and short payments have to be made good by the appellant to the department as principles of unjust enrichment might be involved in any refund claim - Decided partly in favor of assessee. Business Auxiliary Service - The main dispute relates to incentive received from Maruti Suzuki Ltd. The appellant's claim is that this income is nothing but trade discount received by them which is in the nature of quantity discount and has been passed on to the appellant by Maruti Suzuki Ltd. by way of credit notes. - Held that:- the appellant should be given a fair opportunity of producin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service tax demand on Renting of Immovable Property', it is his contention that the appellant had paid service tax on the rents received after realising of the rents and challans indicating payment of service tax is available. These were also produced before the Adjudicating Authority. He has also shown copies of the challans under which service tax payments have been made. If these are taken into account, the net liability of service tax which remains unpaid would be only ₹ 95,896/- as against a demand of ₹ 11,24,288/- confirmed in the impugned order. 3.2. Similarly, in the case of Authorised Service Station, it is his contention that bulk of the demands have been discharged by the appellant at the relevant time eit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion charges which they have undertaken as Authorised Service Station of Maruti Suzuki Ltd. In view of the above submission, it is his plea that the matter should be remitted back to the Adjudicating Authority for correct computation of the service tax liability and appeal allowed by way of remand. 4. The Addl. Commissioner (AR) while reiterating the findings given in the impugned order, submits that the appellant did not produce satisfactory evidence of their having discharged service tax liability under the various heads and therefore, the finding given by the Adjudicating Authority cannot be faulted. 5. We have carefully considered the submissions made by both sides. 5.1 As regards the demand of service tax on Renting of Immova ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reason that the payments through Cenvat Credit was not correctly reflected in the ST-3 returns filed by the appellant, even though for the period of the return, the total amount of Cenvat Credit utilised in payment of service tax was reflected. If the appellant had debited Cenvat Credit account, the said fact could be easily verified from the Cenvat Credit register maintained by the appellant. They have also discharged part of the tax liability in cash through TR-6 challan which could be verified from the TR-6 challans. The Adjudicating Authority should have verified the claims of the appellant in this regard and should have given them the benefit wherever the tax liability has been discharged. Inasmuch this exercise has not been undertak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the credit notes indicate the period to which the discount relates and the corresponding discount circular issued by Maruti Suzuki Ltd. It is also submitted that they have made correspondence with the Maruti Suzuki Ltd. which would clearly indicate that the amount, even though described as incentive, is in fact a trade discount. However, it is clearly submitted that the correspondence with Maruti Suzuki Ltd. were not furnished before the Adjudicating Authority at the time of adjudication. Therefore, the appellant should be given a fair opportunity of producing these documents to satisfy the Adjudicating Authority with respect to their contention that these are nothing but trade discounts. Alternately, the department can also find out fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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