2026 (4) TMI 4

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....ectronic and other media. They were raising the bills and paying the service tax on 15% of the total amount charged. 1.1. In the present case, the proceeding was initiated against the appellants on two issues. One is regarding alleged non-payment of service tax to the tune of Rs.1,83,666/- on the advance received during the Financial Years 2008-09, 2009-10, 201011 and 2011-12 and the second issue is that the appellants had allegedly taken excess amount of credit of Rs.4,06,138/- on the input services allegedly misleading opening and corresponding closing balances in ST-3 Returns. The said availment of credit and subsequent utilisation of the same are irregular and required to be recovered from the appellants. Demand has been raised invok....

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....on a decision in their own case having Final Order No. 76704/2024 dated 20.08.2024. 2.2. Regarding the wrongful availment of CENVAT credit, the appellants contended that they had not taken excess amount of credit. The same has been explained through a Chart to show that no excess credit was taken. Closing balance of CENVAT Credit Account on 30.09.2007 was Rs.1,71,372/-. In the intervening period from the last return to the next return date, appellants had received some invoices and payments were made and in the said return, total amount of credit taken was shown in the opening balance. The documents were enclosed to justify that there was no availment of excess credit. The same has been explained in the reply to the Show Cause Notice in ....

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....appellant has received an amount of Rs.10,98,587/- as advance. Out of the said amount, they have subsequently executed some work and adjusted the said advance. In some cases, goods were supplied and VAT was paid and in some cases some amounts were refunded to the parties from whom advance was taken and some amounts ultimately could not be refunded and the appellants had written off leaving some closing balance in the Financial Year 2011-12 which amount was paid in the subsequent years. 5.1. We observe that the Ld. Adjudicating Authority in his finding in Para 6.2 to 6.2.2 of the Adjudication Order held that the appellants failed to provide any evidence in support of the claim. We observe that the appellant has adjusted the advances recei....