2025 (1) TMI 547

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.... 2022 - -<br>Service Tax<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. M.A. Mudimannan For the Respondents : Mr. Rajnish Pathiyil Senior Standing Counsel ORDER The petitioner has challenged the impugned Show Cause Notice No.01/2020 dated 06.02.2020. In the Show Cause Notice, the petitioner has called upon show cause as to why:- "(i) the ineligible CENVAT credit of Rs. 34,19....

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.... Sixty Two Lakhs Sixty Five Thousand Eight Hundred Twenty Two Only] as detailed above, should not be demanded from them towards Service Tax payable on taxable services provided by them under proviso to Section 73(1) of the Finance Act, 1994 [as amended]; (v) Interest at the appropriate rate should not be demanded from under Section 75 of the Finance Act, 1994 [as amended), on the amount as menti....

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....ned in Sl. No.(viii) above. (x) Penalty should not be imposed on them under Section 77 of the Finance994 [as amended); (xi) Penalty should not be imposed on them under Section 78 of the Finance Act, 1994 [as amended]; (xii) an amount of Rs. 8,00,000/- [ Rupees Eight Lakhs Only] paid vide challan no 50147 dt 28.6.2018, should not be appropriated against Service Tax on the amounts mentioned in....

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....ears of tax for a sum of Rs. 64,32,402/-. The declaration filed by the petitioner in SVLDRS - 1 was also acknowledged. Later the respondent issued Form SVLDRS - 3 dated 28.02.2020. It appears that after the receipt of the SVLDRS - 3 dated 28.02.2020, the petitioner has also paid the tax amount pursuant to which SVLDRS - 4 has been issued to the petitioner which is a final Discharge Certificate as ....