2018 (4) TMI 1467

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....lant Shri Manish Gaur & Shri Rachit Jain, Advocate for the Respondent Per: Justice (Dr.) Satish Chandra: 1. The present appeal is filed by the Department against the Order-in-Appeal No. 160/2015 dated 25/05/2015. 2. The brief facts of the case are that the appellant is engaged in providing the services under the category of clearing and forwarding services and other various services. ....

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....into existence and the outstanding tax was paid by the respondent. The same was accepted by the Commissioner in appeal. Being aggrieved the Department has filed the preset appeal. 5. With this background, we heard Shri G.R. Singh, Ld. DR for the Revenue and Shri Manish Gaur, Ld. Advocate for the respondent. 6. After hearing both the parties and perusal of record, it appears that the Commissi....

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....tax payment. Further, I find that as per scheme there is no bar for utilization of credit upto 31.12.2012, however, the liability due i.e. not paid upto 31.12.2012 is required to pay in cash. Thus, only tax due upto 31.12.2012 and not paid up to 01.03.2013 cannot be paid by utilizing cenvat credit. I further find that the appellant is regular assesse of the department but the appellants have not p....

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....redit Rules, 2004. Further, there is no restriction either under the scheme or anywhere else to compute tax dues after considering all payment either out of challan or out available credit. As such, the appellants were entitled for making declaration under VCES and the balance unpaid service tax of Rs. 1,75,87,371/- the period from July, 2011 to December, 2012 was the amount of "tax dues" as per S....