TaxTMI 
TaxTMI 
2021 (4) TMI 647
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....th the Service Tax Department under the category of 'Renting of Immoveable Property of Service' as per the registration No. AACCH0523JST001 dated 30.10.2008. 2. The petitioner has filed the present petition seeking for issuance of a writ of certiorari to quash the Estimation dated 14.11.2019 in Form No. SVLDRS-2 vide Annexure-C and the statement under Section 127 in Form No.SVLDRS-3 dated 06.05.2020 vide Annexure-H issued to the respondent No.1 and has sought for consequential relief of issuance of writ of mandamus directing the respondent No.1 to accept the declaration made in Form No.SVLDRS-1. 3. The petitioner submits that as regards the declaration under the SVLDRS Scheme, the petitioner has filed his application in Form No. S....
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.... as a sum of Rs. 45,54,144/- by virtue of credit available, as is detailed in the explanation annexed alongwith Annexure-E. 7. The petitioner submits that even as regards to CENVAT credit, the amount available will have to be adjusted in terms of Section 124(2) read with Clause 10(c) of the Circular dated 27.08.2019. 8. The petitioner submits that Form No.3 issued by the Department is accordingly defective and requires to be re-worked after taking note of the explanation that has been made to the respondent Authority as referred to above. 9. Learned counsel appearing for the Revenue on the other hand would contend that insofar as CENVAT credit is concerned, the Department will have to make a factual enquiry as to whether CENVAT cr....
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....tee at the time of determination of the final amount payable under the scheme." Further, Clause-2(ii) and (iii) of the Circular bearing No.1074/07/2019-CX dated 12.12.2019 reads as follows: "2(ii) Section 124(2) provides for adjustment of any amount paid as pre-deposit at any stage of appellate proceedings or as deposit during enquiry, investigation or audit. However, an amount paid after issuance of show cause notice, but before adjudication are not mentioned therein. Further, these amounts gets appropriated/adjusted at the time of adjudication. There may be situations where such deposits may have been made but could not be appropriated due to pendency of adjudication proceedings. With a view to facilitate the taxpayer, as well as to re....
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....Scheme is a self-contained Code calling upon the petitioner to resort to any general procedure for claiming the credit and adjustment cannot be made applicable, where the Scheme itself provides for procedure. 13. Insofar as the contention of the Department that SVLDRS is time specific and cannot be extended and accordingly any relief granted at this point of time would be futile is to be noted, that on an earlier occasion, pursuant to an interim order passed on 27.11.2020 in W.P.No.11485/2020 and connected petitions, the Central Board of Indirect Taxes and Customs, in its communication dated 08.01.2021 has stated as follows:- "Sub: Interim order dated 27.11.2020 of the Hon'ble High Court of Karnataka in Writ Petition No.11485/2020 fi....