https://www.taxtmi.com/caselaws?id=757147 CESTAT Hyderabad remanded a service tax recovery case to Commissioner (Appeals) for fresh consideration. The dispute concerned suppressed gross value in ST-3 returns and denial of input tax credit. While service tax chargeability was undisputed, the appellant claimed liability was already discharged through subsequent ST-3 return filed on 03.12.2021 with proper credit utilization. The Commissioner (Appeals) had cryptically denied credit entitlement without adequately addressing appellant's grounds or evaluating supporting case laws. CESTAT found the credit denial required proper evaluation against factual matrix and legal precedents. The limitation issue also needed re-examination considering evidence of attempted timely filing and departmental correspondence. Matter remanded for comprehensive review of all evidence and legal arguments. en-us Thu, 08 Aug 2024 00:00:00 +0530 Sat, 17 Aug 2024 08:01:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757147 CESTAT Hyderabad remanded a service tax recovery case to Commissioner (Appeals) for fresh consideration. The dispute concerned suppressed gross value in ST-3 returns and denial of input tax credit. While service tax chargeability was undisputed, the appellant claimed liability was already discharged through subsequent ST-3 return filed on 03.12.2021 with proper credit utilization. The Commissioner (Appeals) had cryptically denied credit entitlement without adequately addressing appellant's grounds or evaluating supporting case laws. CESTAT found the credit denial required proper evaluation against factual matrix and legal precedents. The limitation issue also needed re-examination considering evidence of attempted timely filing and departmental correspondence. Matter remanded for comprehensive review of all evidence and legal arguments. Case-Laws Service Tax Thu, 08 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757147