Rs. 211 Crores Air India Service Tax matter is remanded by CESTAT
IN our earlier DDT Columns 1948 & 1969 we had mentioned about this case -
Notice issued to the applicants at the address mentioned in Col. 6 of Form ST-5 was received back with postal remark 'incomplete address' - no request for adjournment - Stay application dismissed - applicant directed to deposit the adjudged dues to obtain stay: CESTAT. (2012-TIOL-1283-CESTAT-MUM)
ST - Notice of hearing was received back un-served with remarks 'Refused' - Since Stay application was disposed ex-parte, order recalled and Stay application restored to its original number - since revenue involved is more than Rs.211 Crores, matter posted for disposal of Stay application - Miscellaneous application allowed: CESTAT. (2012-TIOL-1484-CESTAT-MUM)
The Stay application was finally heard by the Bench last December.
And this is what the Bench held -
"5.1 On the reading of the above, it is clear that the adjudicating authority has not rebutted the claims of the appellant after examining the figures furnished by them and the reconciliation statement submitted by them. Thus, the ground for rejection of the claim made by the appellant is flimsy. Nothing prevented the adjudicating authority to call for relevant records of the appellant and satisfy himself as to the correctness and accuracy of the figures submitted by the appellant, in case he had any reason to doubt the veracity of the appellant's claim. Therefore, we are of the view that the matter has to go back to the adjudicating authority for consideration afresh by keeping in mind the fact that while the balance-sheet figures are on accrual basis, the liability to discharge Service Tax is on cash basis. The reconciliation statement provided by the appellant shall be examined carefully in detail and if need be by calling for the relevant records from which the figures have been taken."
With these directions, the appeal was disposed of by way of remand and the Stay petition was disposed of.
Probably by the time the dumped Boeing 787 Dreamliner gets new Batteries, the denovo adjudication process would be over!