2024 (10) TMI 1262

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.... Sahoo, Sr. Advocate Mrs. Kajal Sahoo, Advocate For the Opposite Parties: Mr. T.K. Satapathy, Sr. Standing Counse   l JUDGMENT ARINDAM SINHA, J. 1. Mr. Sahoo, learned senior advocate appears on behalf of petitioner and submits his client was issued show cause notice (SCN) dated 23rd April, 2015 alleging short payment of service tax for period 2013-14. Pursuant to receiving the SC....

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....SVLDRS-2 and thereafter SVLDRS-3. 3. Mr. Sahoo then draws attention to circular dated 27th August, 2019 issued by Government of India, Ministry of Finance Department of Revenue, Central Board of Indirect Taxes and Customs. He points out from clause (c) in paragraph 10 that even disputed amount of CENVAT credit is to be adjusted under the scheme. The clause is reproduced below. "(c) This Scheme ....

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....t's contention that his client is not entitled to the relief under the scheme. Hence, the SCN and subsequently issued notice for personal hearing, brought on record by amendment, are under challenge. He submits, the notice be set aside for the matter to be restored to the Department/Designated Committee, for reconciliation. 4. Mr. Satapathy, learned advocate, Senior Standing Counsel appears on be....