2023 (11) TMI 821

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....HARYYA, J. Mr. Somnath Ganguli, Mr. Sandip Choraria, Mr. Sukalpa Seal ..for the Appellants. Mr. K.K. Maiti, Mr. Tapan Bhanja ..for the Respondent/CGST Authority. Mr. Aryuak Dutt, Mr. Sujit Mitra ..for the Respondent No.5. ORDER 1. This intra court appeal is directed against the order passed by the learned Single Bench dated 2nd August, 2023 in WPA 16707 of 2023. 2. The writ petit....

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....r ledger (verified). M/s. Avinash Transport was eligible to get Input Service Credit on the same but they erroneously reflected the same in their ST-3 return in the Receiver portion of Mining & Exploration Service. 2016- 17 Taxable Value ST SB Cess KK Cess Total 214386697 30014138 1071933 1071933 32158005 6. The case of the appellant-assessee is that the spot me....

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.... that the assessee has sought paid their service tax amount to the tune of Rs.4,75,61,318/-. This demand was based upon a Draft Audit Report No.191/ST/DGP Audit/Gr.-02/17- 18 extract of the audit report was enclosed along with the demand. The assessee had submitted reply to the same reiterating the aspect that the spot memo clearly records that the assessee is entitled to Input Service Credit. ....

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....owed. 9. The learned advocate appearing for the appellants would refer to Section 72A(4) of the Finance Act, 1994 which provides for an opportunity to be afforded to the assessee. 10. The learned standing counsel appearing for the respondent department submitted that the audit report is not in terms of the said provision, but it is on account of certain other factors or features. 11. Be t....