TMI Blog2019 (2) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 23.9.2014, invoice No.009/2013-14 dated 29.3.2014 and the agreements between the appellant the service recipient - To provide an opportunity to the appellant, the matter is remanded to the adjudicating authority so as to enable them to place all the relevant documents in support of their claim that excess service tax was paid by them during the relevant period and the adjustment was admissib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #8377; 6,98,597/- in contravention of Rule 6(3) of the Service Tax Rules, 1994 against the service tax liability for the period April 2014 to March 2015 and ₹ 9,11,037/- for the period 2011-12 to 2013-14, show cause notice was issued to them for recovery of the said tax with interest and penalty. On adjudication, the demands were confirmed with interest and penalty imposed on various provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the value of such scored out amount as reflected in the invoice. In support, he has placed invoice No.0127/2013-14 dated 11.3.2014. It is his contention that being a Government undertaking, NSICL separately does not issue any direction to submit revised invoices. Even though they have issued credit notes against invoice No.0127/2013- 14 dated 11.3.2014 reducing the value by ₹ 1,29,000/-, h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the adjudicating authority, the demands were confirmed. It is his contention that while confirming the demands, the authorities below analysed the reduction in invoice value but in absence of evidences, did not accept the contention of the appellant. He has no objection in remanding the matter to the adjudicating authority. 5. Heard both sides and perused the records. 6. I find that the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt credit note No.007/2014-15 dated 23.9.2014, invoice No.009/2013-14 dated 29.3.2014 and the agreements between the appellant the service recipient. To provide an opportunity to the appellant, the matter is remanded to the adjudicating authority so as to enable them to place all the relevant documents in support of their claim that excess service tax was paid by them during the relevant period an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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