TaxTMI 
TaxTMI 
2016 (4) TMI 597
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.... : 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 demand of Service tax of Rs. 12,76,809/- (inclu....
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....leging 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 tax of Rs. 83,18,552 had been paid towards ren....
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....ted 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 2006 which is more than the tax due of Rs. 20,44,791 ....
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....d 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 availment of CENVAT credit of a mere of Rs. 8,233/- does ....