2014 (1) TMI 513

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....Misra This Miscellaneous Application is filed for correction/rectification of certain mistakes in the ST-5 Application. 2. The Ld. Advocate for the Applicant submitted that instead of showing their total duty liability confirmed against them, only the Service Tax demand of Rs.62,06,774/- has been shown and the Cenvat Credit of Rs.4,10,25,659/- has not been mentioned therein. However, in thei....

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.... copy of policies. On the denial of Cenvat Credit, on input services, on the ground of improper documents, the Ld. Advocate has submitted that the necessary certificates issued by the insurance companies clearly show the details, viz. policy number, the premium and the Service Tax paid. Also, it is shown that the said Service Tax amount had been collected from the Applicant. According to him, it s....

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.... dated 01.08.2002 all these services fall under the category of 'Insurance Auxiliary Service' as defined under Sec.65(55) of the Finance Act, 1994 and the Appellant had not discharged Service Tax on the same. Regarding the CENVAT Credit availed by the Applicant the Ld. A.R. for the Revenue has submitted that the Applicant had not availed CENVAT Credit on the correct documents as prescribed under R....

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....ant that the necessary Service Tax liability on the policies were discharged by the insurance companies, would not in any manner alter the circumstances as the Service Tax liability against the Applicant had been confirmed for providing the services under the category of 'Insurance Auxiliary Service'. Besides, it is not clear from the sample copies of policy placed before us as to whether the poli....