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Tribunals and CommissionsSingle Bench(2023) 11 CESTAT CK 0001

M/S. Vikram Solar Ltd vs Commissioner Of CGST & Central Excise, Kolkata North Commissionerate

Customs, Excise And Service Tax Appellate Tribunal · Decided on 1 November 2023

HON’BLE JUDGES
R. Muralidhar, Member (J)
RESULT
Disposed Of
CASE NUMBER
Service Tax Appeal No. 77921 Of 2018

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Judgment

4 paragraphs · 367 words

R. Muralidhar, Member (J)

1.

Being aggrieved by the confirmed demand of Rs.1,15,574/- along with interest and penalty, the Appellant has filed their Appeal before Commissioner (Appeals) who has rejected the same. Being aggrieved, the Appellant has come before the Tribunal. Subsequently, the Appellant has opted for SVLDR Scheme. On 19/12/2019, they have filed SVLDRS-1, stating that against the dues of Rs.1,15,574/-, they have already pre-deposited Rs.20,228/- and the balance due from their side is Rs.14,446.20. After considering their Application, the Department issued SVLDRS-3 on 21/02/2020 specifying the amount payable as Rs.14,446.20/-. After this, the Appellant has generated the Challan with CTIN No. 2002203244 on 24/02/2020 with avalidity up to 31/03/2020. They have made the payment on 25/02/2020. The Appellant has produced copies of SVLDRS-1, SVLDRS-3 & CTIN Challan generated and Track Challan status. The Track Challan status shows that the amount of Rs.14,446.20/0 has been paid on 25/02/2020 and it clearly specifies that this amount stands “PAID”. But the Appellant was not issued SVLDRS-4 Certificate. On 20.03.2022, they have approached, the Principal Commissioner and have submitted all these documents in support of their submission that they have fulfilled the conditions of SVLDR Scheme. However, even after such a request, the Department has not issued SVLDRS-4. The Appellant has once again filed their letter on October 5 2023 requesting the Revenue to issue the SVLDRS-4. But no action has been taken up by the Revenue till now.

2.

After going through the documentary evidence placed before me, it is clear that the Appellant has fulfilled the conditions specified under SVLDR Scheme. The Department has not disputed on the count that the amounts specified under SVLDRS-3 Certificate has not been paid nor they have come out with any reason for non-issue of SVLDRS-4 Certificate till now. Therefore, I do not see any reason as to why the Department has kept SVLDRS-4 pending. This results in a situation of „deemed‟ issue of

3.

I dispose of the Appeal directing that the Department will not proceed to recover any amount from the Appellant as the SVLDRS-4 is „deemed‟ to have been issued and the Appellant will not seek refund of any amount from the Department on account of this Appeal.