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MAINTAINABILITY OF WRIT PETITION CHALLENGING ONE PORTION OF ORDER OF SETTLEMENT COMMISSION

Service Tax - By: - Mr. M. GOVINDARAJAN - Dated:- 30-1-2017 - Settlement Commission ( Commission for short) is the forum created by a statute and to deal with cases where voluntary disclosures are made and attempts made to settle the disputes amicably or with the assistance of the Commission. The object behind the setting up the Settlement Commission is to create a channel whereby tax disputes can be settled expeditiously and in a spirit of conciliation rather than prolonging them through advers .....

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taining Full & True disclosure of his duty liability which has not been disclosed before the proper officer having jurisdiction, the manner in which such liability has been derived, the additional amount of Customs or Excise Duty or Service Tax accepted to be payable by him as also the particulars of excisable goods or import or export goods or taxable services in respect of which he admits short levy. In Union Of India V. Ind-Swift Laboratories Ltd - 2011 (2) TMI 6 - Supreme Court, the Hon& .....

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liability settled by the Settlement Commission cannot be permit to dissect the Settlement Commission s Order with a view to accept what is favorable to them and reject what is not. In Fitness One Group India Limited V. Customs, Central Excise & Service Tax Settlement Commission, Chennai - 2016 (12) TMI 167 - MADRAS HIGH COURT the petitioner is engaging in providing health and fitness services, business auxiliary service etc., A show cause notice was issued to the appellant on 20.10.2014 and .....

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ntire order passed by the Settlement Commission but are aggrieved only by a portion of the order. There are six cases settled by the Settlement Commission. Out of six cases the petitioner disputed two cases as detailed below- Irregular credit taken on ineligible input services - Amount demanded in SCN is ₹ 9,89,796/-.Amount accepted by the petitioner is ₹ 6,24,492 and the balance ₹ 3,65,304 is disputed on the reason that the amount related to pre 01.04.2011; Irregular credit ta .....

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prior to 01.04.2011 the CENVAT credit of service tax paid on input service was eligible even if it was used for trading since it was not an exempted service; the Commission committed a serious error under these two heads and therefore the Court should exercise its jurisdiction under Article 226 of the Constitution and interfere with the order of Settlement Commission. The High Court held that the first and foremost what is to be borne in mind is that the petitioner cannot selectively accept the .....

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