2024 (4) TMI 1040

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.... had also availed credit of service tax paid on various input services and have been using such credit for payment of their service tax liability. It is the case of the appellant that this credit was accumulated under a separate ledger from which entries were made for utilisation of such credit towards the payment of the service tax liability on the output services. It is also their case that because of financial difficulties, the service tax payable by them over and above this CENVAT credit was not paid. 2. It appears that the appellant filed their ST-3 returns belatedly for the years and challenge, on various dates and thereafter, the Revenue issued a Show Cause Notice dated 22.10.2012 proposing inter-alia to demand service tax liabili....

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....ious documents which were filed before the original authority in support of his case about the availability of credit along with the date of remittances as reflected into their books. He would thus request for remanding the matter back to the file of the Original Authority with a direction for de-novo adjudication after considering the evidences furnished by the Appellant. 4. Per contra, Smt. Anandalakshmi Ganeshram, learned Assistant Commissioner supported the findings of the original authority, but however, she has no objection if the matter is remanded to the file of original authority. 5. We have heard the rival contentions and we have carefully perused the impugned order and other documents relied by the appellant; the only quest....