Challans Lost Due to Storage Issues: CESTAT Finds Service Tax Paid under Wrong Head, Declares No Shortfall

CESTAT ruled that service tax paid under wrong heads due to lost challans doesn't constitute short payment when the total tax is deposited. The tribunal accepted the taxpayer's explanation that storage issues caused documentation problems but the full liability was discharged. This technical relief recognizes genuine accounting difficulties while upholding the substantive tax payment obligation. The case was remanded for verification of actual payments.