TaxTMI 
TaxTMI 
2025 (6) TMI 454
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....or more cable operators or agents of cable operators. They were registered with Service Tax. Appellant filed application in VCES scheme for the period ending December 2012. Revenue initiated enquiries against the appellant. It was noticed by Revenue that the appellant booked turnover of Rs.10,18,10,105/- during the financial year 2012-13. Revenue noticed that turnover of the appellant for the period from 01.01.2013 to 31.03.2013 was Rs.6,66,50,205/- which was declared in ST-3 return filed on 27.01.2017. During the year 2013-14 appellant booked their turnover in their P&L account as Rs.11,73,62,203/- whereas they declared their turnover of Rs.9,65,80,347/- in ST-3 return and as a result, it appeared to Revenue that assessable value to the tu....
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....disallowance of input service credit was to the extent of Rs.4,93,23,732/- whereas the same should be restricted to Rs.2,93,23,732/-. The said amount of Rs.4,93,23,732/- is a component of Rs.5,77,58,121/-. Appellant in the year 2020-21 produced available input service invoices for the period from January 2013 to March 2015 and on the basis of the same, the original authority has allowed cenvat credit to the appellant and held that the appellant could not produce invoices covering cenvat credit amounting to Rs.7,59,549/- and, therefore, disallowed the said cenvat credit through the impugned order by dropping the demand of Rs.5,69,98573/-. He has confirmed the demand of service tax of Rs.26,09,338/- and appropriated an amount of Rs.11,80,034/....
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....bmitted a copy of the report dated 29.10.2024 submitted by the Field Formation wherein it was stated that the cenvat credit involving Rs.2,86,052.45 and Rs.328.69 involved in two input service invoices submitted before the Bench was in order. 4. I have carefully gone through the record of the case and submissions made. Insofar as the demand of service tax is concerned, I find that the original authority has very clearly stated in para 14 of the order-in-original that the appellant had filed ST- 3 returns wherein the assessable value was shown to the tune of Rs.9.65 crores and Rs.15.74 crores. I note that there was difference between the assessable value shown in the ST-3 return and the turnover in the P&L account, but I do not find that th....