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2015 (11) TMI 338 - CESTAT MUMBAI

2015 (11) TMI 338 - CESTAT MUMBAI - TMI - Rectification of mistake - CENVAT Credit - Renting of property - Jurisdiction to raise demand - Held that:- Department is not suppose to know each and every declaration made outside the Central Excise law. We also note that the Service Tax Registration Certificate, Service Tax Returns and Audit Report did not reveal that Cenvat Credit is being utilized to pay the service tax on the renting of property located at Mumbai. This issue came up in the audit re .....

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t paid the service tax out of the input service tax credit, they would have had to pay the tax by cash. To this extent the benefit of interest has accrued to them, therefore interest is payable as held in the order - no mistake apparent on record in our order - Rectification denied. - Application No. ST/ROM/94280/15, Appeal No. ST/87439/2014 - Dated:- 20-10-2015 - M V Ravindran, Member (J) And M S Pruthi, Member (T) For the Appellant : Shri D H Nadkarni, Adv For the Respondent : Shri R K Das, De .....

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the Commissioner of Central Excise, Pune has no jurisdiction to raise demand of service tax on renting of property situated at Mumbai, (iii) Availment of Cenvat Credit in Pune factory is not in dispute, only its realization is in dispute. Since availment is not in dispute there can be no demand of interest. Final order has not given any finding on this issue. (iv) Any modification in the final order will not amount to review of the order. Therefore, the prayer is to set aside the demand for serv .....

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