TMI Blog2016 (1) TMI 1194X X X X Extracts X X X X X X X X Extracts X X X X ..... vice tax return that could well be erroneous should not stand in the way of acknowledging tax paid whether it has been in accordance with the schedule prescribed in the Finance Act, 1994 and the rules framed thereunder or any special scheme. A plain reading of Rule 6(2) of the VCES 2013 would demonstrate that the restriction on utilisation of CENVAT credit is limited only to the tax dues - The dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed order-in-original no. NSK-EXCUS-001-COM-001-15-16 dated 25th June 2015 confirming service tax demand of ₹ 20,85,642/-, along with interest, and imposing penalty has been made without appreciating the facts and circumstances relating to the appellant. Appellant had declared an amount of ₹ 7,84,231/- on gross receipt of ₹ 1,64,20,004/- for the period October 2011 to March 2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d was restricted only to the tax due. It was further contended that all the documents relating to the tax paid had been attached to the VCES application and that these had not been considered by the original authority. It is seen from the impugned order that the findings pertain to service tax returns showing nil payment of tax for two half years which Learned Consultant appearing for the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod under dispute well before the filing of the declaration under VCES. That VCES declaration was settled by cash deposit appears to be so from the worksheet submitted by the appellant. 6. Discharge of tax liability is a mater of fact that can be, and should have been, verified by the appropriate authorities. A presumption on the basis of a service tax return that could well be erroneous shou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. Accordingly, the impugned order is set aside and the matter is remanded back to the original authority to examine the documentary proof to be furnished by the appellant in relation to the tax paid during the period from October 2010 to March 2012 and to restrict the demand thereafter to such amounts as are not covered by the tax paid by deposit or by CENVAT credit utilisation and the amou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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