2018 (11) TMI 1461

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....ndent ORDER Per: S.K. Mohanty In this case, the appellant is a 100% Export Oriented Unit (EOU), registered under STPI Scheme. The entire output services are exported by the appellant to its clients located abroad. The taxable service namely, Information Technology Service provided by the appellant is categorized as a taxable service, as per the definition provided under the Finance Act, 1994....

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....llant submits that the Cenvat particulars on the input services reflected in ST-3 Returns for the month of March 2012, were in fact relatable to the period prior to June 2011. However, he submits that due to inadvertent, instead of showing the credit particulars in the relevant period, the same was reflected in the Returns filed subsequently. Learned Advocate also submits that the appellant had ma....

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....he impugned order, I find that the learned Commissioner (Appeals) has upheld the adjudication order on the ground that the input credit has not been reflected in the relevant ST-3 Returns filed for the period April to June 2011. However, the appellant contended that due to inadvertence, the credit particulars were not reflected during such relevant period but the same were duly entered in the acco....

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....d April to June 2011. Thus, I am of the view that the matter should be remanded to the original authority for verification of the accounting records maintained by the appellant, to satisfy himself that the credit was availed during the relevant period and services were utilized for providing the exported output service during such period. The original authority while adjudicating the matter afresh....