2016 (4) TMI 597

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....Tendulkar, Adv. For the Respondent : Shri B Kumar Iyer, Superintendent (AR) ORDER Per C J Mathew This appeal has been filed by M/s Zaheer Vakil Estates Pvt Ltd (proceeded against under its erstwhile name of M/s Bharucha & Motiwala (Poona) Private Ltd against order-in-original no. 06/P-III/STC/COMMR/2011 dated 3 rd August 2011 of Commissioner of Central Excise, Pune-III confirming deman....

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....ng to short-payment of Rs. 6,10,423/- and alleging ineligible availment of credit of Rs. 34,476/- between November 2004 and December 2005. Thus, the total tax liability was computed to be Rs. 34,23,401/-. 3. The original authority has held that the notice had created an artificial segregation between services rendered to 100% Export Oriented Units and other which, if taken together, shows that ....

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.... the denial of ineligible credit was not accepted by the original authority. 4. The dispute in the present appeal is limited to the alleged short-payment for the period from July to September 2006 and the disallowance of abatement under notification no. 1/2006-ST dated 1 st March 2006. 5. The appellant contends that tax of Rs. 20,60,881 had been paid for the period from July to September 200....

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....se, Pune II [2012 (27) STR 366 (Tri-Mumbai)]. Learned Authorized Representative reiterated the contents of the impugned order. 7. We find that there has been an erroneous computation in the impugned order leading to the incorrect conclusion that there is a shortfall in tax paid by the appellant. We do not find any short-payment of tax. Denial of the substantial benefit of abatement owing to ava....