https://www.taxtmi.com/caselaws?id=409560 A declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was held not barred merely because search and investigation took place after 30.06.2019, and the later non-payment of the discharge amount did not by itself make the declaration ineligible. The adjudicating authority was also required to verify the company's CENVAT credit claim on the basis of underlying records, since substantive entitlement could not be denied only for non-filing of returns; the matter was remanded for fresh consideration and recomputation of liability. Penalties on the company's officers under Section 78A of the Finance Act, 1994 were sustained because service tax had been collected but not remitted and their responsibility and knowledge were established. en-us Wed, 30 Jun 2021 00:00:00 +0530 Mon, 12 Jul 2021 11:00:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409560 A declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 was held not barred merely because search and investigation took place after 30.06.2019, and the later non-payment of the discharge amount did not by itself make the declaration ineligible. The adjudicating authority was also required to verify the company's CENVAT credit claim on the basis of underlying records, since substantive entitlement could not be denied only for non-filing of returns; the matter was remanded for fresh consideration and recomputation of liability. Penalties on the company's officers under Section 78A of the Finance Act, 1994 were sustained because service tax had been collected but not remitted and their responsibility and knowledge were established. Case-Laws Service Tax Wed, 30 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409560