TMI Blog2020 (1) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... amount of CENVAT credit reversed by them and its calculation - The original authority shall give the appellant an opportunity of being heard and presenting the documents in support of their claims and accordingly redetermine the tax liability, if any. Appeal allowed by way of remand. - Service Tax Appeal No. 31014 of 2018 - Final Order No.31107/ 2019 - Dated:- 3-12-2019 - HON'BLE MR. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Mr Saroja Sahu, C.A. for the Assessee. Mr A.V.L.N. Chary A.R. for the Respondent. ORDER PER:P.VENKATA SUBBA RAO This appeal is filed against order-in-appeal No. HYD-SVTAX-HVC-APP-013-18-19 APP I dated 16.05.2018. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this point as they have already discharged service tax on the amount of mobilisation advance received by them. To the extent mobilisation advances were adjusted towards subsequent demands against their invoices, to the clients they have paid interest on the differential amounts. The department s case is that they have paid service tax only partly on the mobilisation advances and need to pay service tax on unadjusted amounts. However, he would submit a Chartered Accountant s certificate showing that they have in fact discharged the total service tax liability on the mobilisation advances received by them. With respect to the demand under Rule 6 of CENVAT Credit rules 2004, he would submit that this rule prohibits taking of CENVAT Credit on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue pertaining to Cenvat Credit availed on common inputs and contravention thereof. The issue has not been negated by the assesse but has submitted that they have calculated the irregularly availed cenvat credit and reversed an amount of ₹ 3,37,722/- which has been certified by a Chartered Accountant. I have gone through the submissions made and documents enclosed therein. It is observed that the said certificate is not submitted along with their submissions. However, the notice has demanded an amount of ₹ 7,78,397/- towards irregularly availed Cenvat Credit in terms of Rule 6 (3)(i) read with Rule 14 of Cenvat Credit Rules 2004. Before the Commissioner (Appeals) they had submitted that they have calculated th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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