2015 (11) TMI 973

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....alue of supply of tangible goods services in ST-3 returns as Rs. 89,98,380/-, whereas the actual gross value as per the Taxation Rules, 2011, was Rs. 2,34,50,268/-. Thus, difference of gross value as per Point of Taxation Rules, 2011 vis-`-vis the gross value as shown in ST-3 return had resulted in short payment of service tax of Rs. 14,88,546/-. It was also noticed that the appellant had paid the differential service tax amount of Rs. 96.821/- through GAR-7 Challan and the remaining amount of Rs. 13,91,725/- was paid by way of making debit entry in their cenvat credit account accumulated during the period from October 2011 to December 2011 (the Cenvat credit account was nil as on 30.09.2011). The department was of the opinion that the appe....

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....ent made by way of cenvat credit should be allowed to be re-credited. He also fairly concedes that they are liable to pay interest, but the same should be limited from the date of liability to the date of payment of tax by way of cenvat credit. He submits that had they not utilised the cenvat amount for payment of tax in the instant case, they could have utilised the cenvat credit elsewhere. Therefore, the cenvat credit was blocked, and in effect the department had received the same. He also pointed out that the law was amended in July 2011 and the appellants were not aware of and they discharged the tax liability in November and December 2011 as soon as they become aware of the amended provisions. Therefore, there was no intention to evade....

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.... has already made the payment by utilising CENVAT credit is ready & agreeable to make payment in cash/from P.L. Account, if the petitioner is granted re-credit to the CENVAT account, which was utilised for making payment of identical sum relatable to months of November & December 2006. 6. It is not necessary to enter into merits of the respective stands in light of the aforesaid fact situation. Petitioner is ready & willing to make the payment within a period of fifteen days from today by cash/from P.L. Account. The petitioner shall file an undertaking to this effect on/or before 2-4-2009 with Respondent no. 2, with a copy to be placed on record of this petition and make such payment on/or before 16-4-2009. Upon filing of such unde....