TMI Blog2018 (12) TMI 940X X X X Extracts X X X X X X X X Extracts X X X X ..... es on record. The impugned order is accordingly liable to be set aside - matter remanded to the adjudicating authority to decide the matter afresh and to pass order in accordance with law - appeal allowed by way of remand. - Appeal Nos. ST/271-272/2009 - FO/A/76909-76910/2018 - Dated:- 2-7-2018 - SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) And SHRI BIJAY KUMAR, MEMBER (TECHNICAL) Shri Krishna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the capital goods and consumables for their needs through common invoices and the procurement was done by Guwahati circle office. In addition to computer software calculation for the Service Tax and Education Cess, the assessee maintains a sub-ledger also. 3. It is their submission that to avoid the delay in payment of taxes, they do pay the service tax without reconciliation, and they are r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. It is his submission that they do not have any reason to suppress the tax liability as they are Government of India s enterprise. It has also been contended by the officer appearing on behalf of the assessee that in ST-3 Returns filed by them, closing balance of CENVAT Credit was ₹ 15,16,728/- and not ₹ 28,939/- as alleged by the department. He further claimed that nothing has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of ₹ 14,33,152/-. The Ld. D.R. contended that the Commissioner was not justified in confirming the demand less than the account as was proposed in the Show Cause Notice. It is his submission that the adjudicating commissioner was wrong in accepting the adjustments of ₹ 4,40,819/-, ₹ 32,237/- and ₹ 30,082/- against the subsequent liability. It was also argued that allowing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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