2016 (1) TMI 1194

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....ssistant Commissioner (AR) for the respondent ORDER The short point for determination in this appeal is the admissibility of the CENVAT credit utilised by the appellant M/s Constro Enterprises, who are providers of construction services.  2. Learned counsel for the appellant contends that the impugned order-in-original no. NSK-EXCUS-001-COM-001-15-16 dated 25th June 2015 confirming s....

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....ervices rendered on which tax dues had not been discharged and that the impugned demand pertains to the amount which had been paid as service tax during the relevant period.  Perusal of the form on which the declaration is made under VCES indicates lack of provision for declaration of the tax paid and was restricted only to the tax due. It was further contended that all the documents relating....

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....is contention and is also pointed out to question no. 17 and 18 in the clarification vide circular No. 170/5/2013-ST dated 8th August 2013 issued by the Central Board of Excise and Customs in relation to the VCES.  5. On perusal of the RG-23A register it is seen that CENVAT credit has been utilised during the period under dispute well before the filing of the declaration under VCES.  ....

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....er section 73A thereof for the period beginning from the 1st day of October, 2007 and ending on the 31st day of December, 2012 including a cess leviable thereon under any other Act for the time being in force, but not paid as on the 1st day of March, 2013.' 7. The deposits and utilization of credit requires a detailed examination.  Accordingly, the impugned order is set aside and the matte....