Appellant's Claim of Missing Invoices Leads to Order Recall for Tax Credit Recovery Error

The Member (Judicial) found merit in the appellant's claim that original invoices were not considered in the Tribunal's Final Order, leading to an error in confirming the recovery of input service tax credit. Acknowledging the mistake, the order was recalled, and a hearing was scheduled for further consideration on 22.04.2019, with notices issued to both parties for transparency and procedural compliance.

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Issues: Rectification of error in Final Order regarding non-consideration of original invoices by the Tribunal.

Analysis:
1. The applicant, M/s. Amul Polycure Industries Ltd., filed an application for rectification based on the ground that an error apparent on record existed in Final Order No. 43054/2018 dated 06.12.2018. The applicant had submitted a list of invoices and original invoices to the adjudicating authority, but the Tribunal's Final Order did not consider this submission. The appellant clarified that they had submitted 122 original invoices out of 153 invoices, explaining that the remaining invoices could not be traced due to shifting premises. However, the Tribunal's order incorrectly stated that the appellant had only filed a list of invoices, leading to the confirmation of the recovery of input service tax credit by the adjudicating authority.

2. During the hearing, the Ld. DR Shri L. Nandakumar, AC, was heard, and the Member (Judicial) carefully examined the pleadings and the order passed by the bench. It was noted that the Tribunal's order indicated that the appellant had not submitted any documents. Upon reviewing the facts presented, the Member (Judicial) found merit in the appellant's assertion regarding the non-consideration of the original invoices. It was acknowledged that if the appellant had indeed furnished such invoices, the findings might have been different. Notably, it was observed that the officer had affixed the official seal on the covering letter, indicating a rectifiable mistake in the order.

3. Consequently, the Member (Judicial) concluded that a mistake had indeed crept into the order due to the non-consideration of the original invoices by the Tribunal. Therefore, the impugned order was recalled, and directions were given to the registry to schedule the appeal for a hearing on 22.04.2019. Additionally, the registry was instructed to issue notices to both sides for the upcoming hearing. The order was pronounced in the open court on 06.02.2019, ensuring transparency and procedural compliance in the rectification process.

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