Benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme of 2019 availed by the appellant

Last updated: 01 May 2021

Save Share

Quick Summary

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has dismissed Service Tax Appeal No. 53736 of 2018 as withdrawn. This decision was made after the appellant, Rashi Steel & Power Limited, confirmed they had availed the benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. A discharge certificate under the scheme was submitted to the tribunal.

Court :
CESTAT New Delhi

Brief :
Learned Counsel for the appellant has mentioned that benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme of 2019 has already been availed by the appellant. The copy of discharge certificate/SVLDRS Form No. - 4 is mentioned to have been mailed today. The copy thereof is perused. In view of the same, present appeal is hereby ordered to be dismissed as withdrawn.

Citation :
Service Tax Appeal No. 53736 of 2018 - SM

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI

PRINCIPAL BENCH – COURT NO. IV

Service Tax Appeal No. 53736 of 2018 - SM

(Arising out of Order-in-Appeal No. BHO-EXCUS-002-APP-313-18-19 dated
28.3.2018 passed by the Commissioner (Appeals), Central Goods & Service Tax,
Central Excise & Customs, Raipur)

Rashi Steel & Power Limited Appellant
Vill: Paraghat, P.O.-Jairamnagar
Tehsil-Masturi
Dist.-Bilaspur-495550 (CG)

Versus

Commissioner of Central Excise & Respondent
Service Tax, Raipur
Central Excise Building,
Dhamtari Road, Tikrapara,
Raipur (CG)

Appearance

Ms. Shreya Dahiya, Advocate for the appellant

Shri P. Juneja, Authorised Representative for the respondent

CORAM:
HON’BLE MS. RACHNA GUPTA, MEMBER (JUDICIAL)

Date of Hearing/Decision: 08.04.2021

Final Order No. 51243/2021

Rachna Gupta:

Learned Counsel for the appellant has mentioned that benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme of 2019 has already been availed by the appellant. The copy of discharge certificate/SVLDRS Form No. - 4 is mentioned to have been mailed today. The copy thereof is perused. In view of the same, present appeal is hereby ordered to be dismissed as withdrawn.

(Dictated & pronounced in open Court)

(Rachna Gupta)
Member (Judicial)

FAQ :

The appeal concerned Rashi Steel & Power Limited and its dispute regarding Service Tax. The key development was the appellant availing the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.

This is a scheme introduced in 2019 to resolve legacy disputes related to indirect taxes, allowing taxpayers to settle outstanding demands.

The appeal was dismissed as withdrawn by the tribunal because the appellant had successfully availed the benefit of the Sabka Vishwas Scheme.

A discharge certificate, specifically SVLDRS Form No. 4, was submitted to the tribunal as proof that the appellant had availed the benefits of the Sabka Vishwas Scheme.