2019 (10) TMI 1419

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y order dated 14 June, 2013. The Commissioner has also directed that interest should also be charged and recovered from the Appellant. 2. The Appellant is engaged in general insurance business and opted for provisional assessment during 2008-09 and 2009-10. The same was finalized by order dated 29 March, 2012 holding that for the month of January, 2009 the Appellant had paid Service Tax of Rs. 1,41,44,005/- under reverse charge by utilizing Cenvat Credit and not in cash and the said amount should be deposited in cash. It was also observed that for October, 2008 the Appellant had paid excess Service Tax of Rs. 3,15,62,248/-. 3. This order dated 29 May, 2012 was assailed by the Appellant before the Commissioner (Appeals) on the ground t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ainst the order dated 30 August, 2012 was pending. The appeal filed by the Department was allowed by the Commissioner (Appeals) by order dated 17 December, 2012. This order was assailed by the Appellant before the Tribunal. The appeal was allowed by order dated 21 September, 2017 and the operative part of the order is reproduced below : "8. The fact that the appellant paid excess Service Tax of Rs. 1,74,18,244/- is not in dispute. The impugned order held against the appellant only on the ground that the original authority should have awaited the outcome of appeal filed by the Revenue against order dated 30.08.2012 of the Commissioner. We note that the said appeal has no direct relevance regarding the fact of excess payment by the a....