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PM-STIAC discusses accelerating Industry-Academia Partnership for Research and InnovationIndia, Singapore hold dialogue over cyber policy44 bids received under 10th Round of Commercial Coal Mine AuctionsCops arrest former Dy PM of Nepal in cooperative fraud casePuri highlights India's Petrochemical potential at India Chem 2024UN reports record high cocaine production in ColombiaMinister unveils 'Aviation Park' showcasing India's Aviation HeritageED finds PFI wanted to start Islamic movement in IndiaBlocking Credit - Rule 86ASEBI says investors can use 3-in-1 accounts to apply online for securitiesI-T- Penalty u/s 271(1)(b) need not be imposed when assessee moved an adjournment application & later complied with notice u/s 142(1): ITAT4 Kanwariyas killed as vehicle runs over them in Banka, BiharI-T- Accounting principles do not prescribe maintaining of a day-to-day stock register, and the books of accounts cannot be rejected on this basis alone: ITATUN food looted and diverted to army in EthiopiaCus - Alleged breach of conditions for operating public bonded warehouse; CESTAT rightly rejected allegations, having found no evidence of any such breach: HCUS budget deficit surges beyond USD 1.8 trillionST - Onus for proving admissibility of Cenvat Credit rests with service provider under Rule 9(6) of the Cenvat Credit Rules, 2004: CESTATIf China goes into Taiwan, Trump promises to impose additional tariffsRussians love Indian films; Putin lauds BollywoodCus - Classification of goods is to be determined in accordance with Customs Tariff Act & General Interpretative Rules; Country-of-Origin Certificate may offer some guidance, but cannot solely dictate classification: CESTATCus - Benefit of such Country-of-Origin certificates cannot be denied if all relevant conditions are met under the applicable Customs Tariff rules: CESTATCuban power grid collapses; Country plunges into darknessCus - As per trite law, merely claiming a classification or exemption does not constitute mis-declaration or suppression - any misclassification does not equate to willful intent to evade duty: CESTATKarnataka mulling over 2% fee on aggregator platforms to bankroll gig worker welfare fundCus - Extended limitation cannot be invoked in case of assessee who is a regular importer with a consistent classification approach: CESTAT
 
ST - Commissioner(A) not addressing issues raised in appeal memorandum - In its absence, it would be inappropriate and difficult to record a finding on the same at second appellate stage - matter remanded: CESTAT

By TIOL News Service

KOLKATA, JUNE 20, 2014 : A demand was issued for a total amount of Rs.51.26 lakhs which comprised of wrong availment of CENVAT Credit of Rs.32.37 lakh and short payment of Service Tax of Rs.18.88 lakh.

Against the order of the adjudicating authority confirming the demand and imposition of penalty, the appellant filed an appeal before the Commissioner(A).

The lower appellate authority allowed the appeal in the matter of disallowance of CENVAT credit by the original authority but did not record any finding on the short payment of tax or in the matter of penalty. Inasmuch he reduced the demand to Rs.18.88 lakhs but retained the penalty of Rs.51.26 lakhs.

So, the appellant is before the CESTAT with a Stay application.

The Revenue representative fairly accepted that no categorical finding had been recorded on the issue of short payment of service tax of Rs.18.88 lakh and penalty by the Commissioner (Appeals) and had no objection if the matter was remanded for decision on these issue afresh.

The Bench observed -

+ The Commissioner (Appeals) had not addressed the issues raised in the Memorandum of Appeal, which include short payment of service tax and imposition of penalty, even though he had allowed the Appeal on wrong availment of CENVAT Credit in favour of the Appellant.

+ In the absence of any finding by the Commissioner (Appeals) on the above aspect, it would be inappropriate and difficult to record a finding on the same at the second appellate stage.

+ Both sides agree that these issues be addressed by the Commissioner (Appeals) by recording the points raised relating to short payment of service tax and penalty imposed by the Adjudicating Authority.

In the result, the Bench set aside the order of the lower appellate authority to the extent of confirmation of short payment of service tax and imposition of penalty, and remanded the matter to decide these issues afresh.

The appeal was disposed of in above terms.

In passing : Sheer waste of time, energy, money and everything…

(See 2014-TIOL-1074-CESTAT-KOL)


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