https://www.taxtmi.com/caselaws?id=760744 CESTAT Hyderabad allowed the appeal by remand in a case involving non-payment of differential service tax due to short reporting of taxable services. The appellant had paid amounts through challan in 2016 before audit detection and claimed Cenvat Credit adjustment against service tax liability without reflecting transactions in ST-3 returns. The tribunal found no intention to evade tax and held that non-mentioning of credit in ST-3 would not bar adjustment against total liability. The matter was remanded to Original Authority for verification of actual credit availability, proper adjustment in books, and ensuring credit wasn't used elsewhere or transited to GST regime. en-us Wed, 23 Oct 2024 00:00:00 +0530 Sat, 26 Oct 2024 08:15:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760744 CESTAT Hyderabad allowed the appeal by remand in a case involving non-payment of differential service tax due to short reporting of taxable services. The appellant had paid amounts through challan in 2016 before audit detection and claimed Cenvat Credit adjustment against service tax liability without reflecting transactions in ST-3 returns. The tribunal found no intention to evade tax and held that non-mentioning of credit in ST-3 would not bar adjustment against total liability. The matter was remanded to Original Authority for verification of actual credit availability, proper adjustment in books, and ensuring credit wasn't used elsewhere or transited to GST regime. Case-Laws Service Tax Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760744