TaxTMI 
TaxTMI 
TaxTMI 
2025 (9) TMI 996
X X X X Extracts X X X X
X X X X Extracts X X X X
....n enquiry was initiated vide letter dated 26.10.2018, for the required documents for the financial year 2015-16 up to June 2017 to be submitted by the appellant. The requisite documents were submitted by the appellants. On the scrutiny thereof, and Cenvat credit register and the ST-3 returns filed by the appellant, it was observed that while providing the aforementioned services for the impugned period for a total value of Rs. 2,08,55,604/- except for Rs. 6,243/-, the entire tax liability has been paid through Cenvat credit despite that the appellant was not eligible for the availment of said credit. 2. With these observations, Show Cause Notice No. 3/18-19/4105 dated 27.4.2021 it was alleged that the appellant has availed Cenvat credit ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... The 'Broadcasting Services', 'Cable Operators' and 'Advertising Agency Services' were admittedly provided by the appellants. The same have been entered in the books of account also. 5. It is further submitted that Chartered Accountant certificate was also placed on record along with the copy of the invoices. But none of those documents have been considered by the adjudicating authorities below. It is submitted that the appellant is eligible for the Cenvat credit availed. It is an admitted fact that the service tax liability has been discharged through Cenvat credit. Learned counsel has relied upon the decision of this Tribunal reported as 2024-TIOL-590-CESTAT-DEL. It is submitted that the appellant is eligible for the Cenvat credit avai....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ommissioner (Appeals) has also mentioned that in para 9 of the impugned order as follows: "The appellant before me has remained silent on the services on which differential service tax was confirmed. Since taxable income ought to have been shown in the ST-3 returns, therefore, it is obvious that it had been concealed and they have suppressed the taxable income with intent to evade payment of service tax." 7.1 It is further submitted that the appellant had filed the ST-3 return for the period April 2016 to September 2016 on 26.4.2016 i.e. after a delay of 187 numbers of days. Hence there is no infirmity in confirmation of the amount of late fee. Learned Departmental Representative has prayed for dismissal of appeal relying upon t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ence not verifiable. Invoices submitted by the Noticee are not found booked in their ledgers for expenses. This indicates that services against these documents which were not entered in their expense ledgers have not actually been received by the Noticee. Since, there is no specific ledger/account prescribed for accounting of receipt and utilization of Cenvat credit, books of account maintained by the Noticee can be accepted to ascertain receipt of the services." 10. It is further observed that appellants had provided the copies of invoices and the reconciliation chart and even the Chartered Accountant certificate before Commissioner (Appeals). But the Commissioner (Appeals) held as follows: "The appellant has failed to submit a....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... cause notice itself that the documents as demanded vide letter dated 26.10.2018 and 21.5.2019 were duly provided. Para 7 of show cause notice recites that even Chartered Accountant of the appellant appeared before the original departmental authority. 12. The production of certificate of Chartered Accountant is also an admitted fact in the impugned order in appeal, still Commissioner (Appeals) has recorded such findings quoted above. It becomes clear that the Chartered Accountant certificate and the reconciliation statement along with the copies of respective invoices are wrongly held to be the insufficient documents. It has been settled position of law that the Chartered Accountant's certificate is admissible evidence. Department has no....