TMI Blog2015 (10) TMI 2037X X X X Extracts X X X X X X X X Extracts X X X X ..... at such adjustment can be permitted The CESTAT judgement in the case of Plastichemix Industries [2015 (10) TMI 2036 - CESTAT AHMEDABAD] makes a summary observation that there is no provision under the present service tax law for adjustment of service tax payments from the account of one registered unit to the account of another registered unit. It however does not say that there is any provision in the service tax law which prohibits such adjustment. Issue is not so much in law but it is just a case of wrong registration number with no malafide intention of the assessee as same was brought to Revenue’s notice by assessee himself – No short or delayed payment on part of assessee – Commissionerate of Cochin issued a Trade Notice No. 3/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals). 3. When the appeal came up before CESTAT, the single-Member Bench of CESTAT noticed that there are conflicting decisions in this regard in-as-much-as while in the case of CCE Bhopal Vs. KK Kedia [2014 (35) SDR 383 (TRI Delhi)], such adjustment had been permitted, CESTAT in the case of Plastichemix Industries Vs. CCE ST, Vadodara vide Order No.A/11151/2014 dated 27.06.2014 held that there was no provision for such adjustment. Consequently, the single-Member Benches of CESTAT put up the matter before the Hon'ble President, CESTAT for referring the same to the Larger Bench. The Hon'ble President ordered accordingly. That is how the matter came up before this Divisional Bench. 4. During hearing, appellant c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, it is evident that it is simply a case of wrong service tax registration number having been mentioned in the service tax deposit challan. In this case the wrong registration number happens to be of the appellant itself though belonging to its different unit. It could as well have been that by mistake the registration number of a different assessee was mentioned in which case it could not have been asserted that service tax was deposited in the account of that assessee whose registration number was wrongly mentioned in the challan (though its name did not appear therein) and not in the account of the person whose name was mentioned in the challan. Such mistakes can happen and it can scarcely be anybodys case that such mistakes are beyond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar No.58/7/2003 (F.No.157/2/2003 Cx.A) dated 20/05/2003 has clarified that in such instances the matter should be sorted out with the P.A.O. and the assessee need not be asked to pay Service Tax again. The transfer entries has to be effected by the PAO, as per Pr. Chief Controller of Accounts, New Delhi s letter No.Coord/2(1)/76/e-PAO (Chennai)/13-14/159 dated 04/09/2013 and the Civil Accounts Manual of the PAO, read with letter Chord/2(8)/Cex/13-14/224 dated 1/05/2014, even for previous years. The instances, resulting in remittances against wrong Head of accounts/STC numbers/C.Ex. Registration number, are cited below:- 1. Service Tax has been paid in the wrong accounting code of a difference service than which is rendered, where ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er to which the wrong remittances have been made by e-payment to transfer the amount from their registration number, certified by the concerned Range Officer of Central Excise/Service Tax that the said amount has not been utilized or paid by him and does not surface in his ledger (Books of accounts) and attach with the representation besides the documents enumerated against Case I above. As may be observed, para no. 3 and para no. Case-3 of the said Trade Note squarely cover the situation obtaining in the present case and lay down a procedure for rectification of such mistake. 7. In the present case, there is complete absence of mala fide and the mistake was brought to the notice of Revenue by the appellant itself. In effect, ess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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