2026-VIL-1074-CESTAT-KOL-ST
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SERVICE TAX CESTAT Cases

Service Tax - Voluntary Compliance Encouragement Scheme – Denial of benefits on ground of non-filing of periodic returns and disallowance of CENVAT Credit – Whether adjudicating authority has properly examined the issues regarding availment of CENVAT Credit on the basis of cenvatable invoices and actual tax liability – HELD - The benefit of the Voluntary Compliance Encouragement Scheme was denied to the assessee on the sole premise of non-filing of periodical Service Tax returns, whereby the amount paid by the assessee was not considered as payment of tax and CENVAT Credit availed was also denied. The assessee had produced all requisite records and documents before the adjudicating authority including cenvatable invoices, actual tax liability calculations, and supporting evidence regarding the CENVAT Credit claimed. The furnishing of periodic returns is not a condition precedent for taking CENVAT Credit, and the denial of such credit merely on the ground of non-furnishing of returns is not sustainable in law – Further, the adjudicating authority has not properly examined the issue of whether the amounts paid by the assessee constitute payment of tax or whether the CENVAT Credit was validly availed. In view of the fact that these critical issues were not examined on merits by the adjudicating authority by taking all the records placed by the assessee into account, the impugned order is set aside and matter is remanded back to the adjudicating authority to decide the issues on merits after considering all the records and evidence placed by the assessee and to pass a speaking order in accordance with law – The appeal is disposed of by way of remand
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GSTAT Outreaches, Filing Intricacies...
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