TMI Blog2018 (3) TMI 1420X X X X Extracts X X X X X X X X Extracts X X X X ..... be allowed to them - Held that: - Having held that the said certificate was a proper document, the appellate authority should have allowed the credit instead of rejecting the part on the ground of time bar. If the assessee’s tax credit is on the basis of challan itself, the concurrence of the Revenue is not involved and it can be alleged that he deposited the tax and took the credit on his own ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly, in terms of Voluntary Compliance Encouragement Scheme, (hereinafter referred to as VCES) they apply for payment of such taxes and in fact deposited the same. As per the said scheme, assessee who deposits his tax liabilities, has been given the benefit of non-imposition of penalties etc. The VCES provides for certificate No.1 which is an application to be filed by assessee. VCES 2 is the ackno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h credit cannot be allowed to them. The show-cause notice culminated into an order passed by the Deputy Commissioner denying availment of such credit on such ground. 4. On appeal against the above order, Commissioner (Appeals) agreed with the assessee that the said discharge certificate issued under VCES Scheme is an admissible document for the purpose of availment of credit in terms of rule 9( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t on the sole ground that the discharge certificate is not proper document. Having held that the said certificate was a proper document, the appellate authority should have allowed the credit instead of rejecting the part on the ground of time bar. In any case and in any view of the matter I find that this specialised scheme was introduced by the Government of India for a limited period where the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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