TMI Blog2023 (3) TMI 947X X X X Extracts X X X X X X X X Extracts X X X X ..... 13.07.2017 of the said return on 30.06.2017. Since the service tax was paid on 13.07.2017 by no stretch of imagination the same could have been mentioned in the ST- 3 return filed on 10.07.2017. Moreover, even the circular issued in this regard is applicable to only those cases where the service tax was paid by 05th /06th of July , 2017 or at the most the same is paid before filing the return. In case of the service tax payment made after filing the return the assessee was supposed to file a revised return incorporating the cenvat credit paid of service tax on RCM which appellant has failed to do. The appellant cannot get the benefit of the Circular dated 28.09.2017. Accordingly, the payment of duty made by utilizing the cenvat credit i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ism on 13.07.2017 vide challan in the month of June, 2017. The appellant have claimed cenvat credit shown in the return of June, 2017 and the same was utilized for payment of duty in the month of June, 2017. The case of the department is that since the appellant have paid the service tax on reverse charge mechanism on 13.07.2017, the same was not available as cenvat credit as on 30.06.2017. Therefore the said credit could not have been adjusted towards the payment of duty for the month of June, 2017. Accordingly, the show cause notice was issued and the same was adjudicated by the Adjudicating Authority whereby the demand of cenvat credit was confirmed along with demand of interest and equal penalty. Being aggrieved by the Order-In-Original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onth of June, 2017 and payment of service tax was made in 13.07.2017. The appellant have filed the ST-3 return for the period ending on 30.06.2017 on 10.07.2017. The appellant have reflected the cenvat credit of service tax paid on 13.07.2017 of the said return on 30.06.2017. Since the service tax was paid on 13.07.2017 by no stretch of imagination the same could have been mentioned in the ST- 3 return filed on 10.07.2017. Moreover, even the circular issued in this regard is applicable to only those cases where the service tax was paid by 05th /06th of July , 2017 or at the most the same is paid before filing the return. In case of the service tax payment made after filing the return the assessee was supposed to file a revised return incorp ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
