Service Tax Audit report cannot be regarded as an order of determination

Federal Mogul Goeteze India Limited Vs Commissioner, Central Tax, (GST) (CESTAT Delhi) CESTAT Delhi held that an audit report cannot be regarded as an order of determination under Voluntary Compliance Encouragement Scheme. Accordingly, audit report is akin to an order of determination under the relevant sections of the Scheme. Facts- An audit of the records of the appellant was conducted for the period 2004 – 05 to 2007 to 2007– 08 resulted in issuance of show cause notice dated 19 October 2012 alleging wrongful availment of Cenvat credit by the applicant in respect of Medical Insurance Se...