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2022 (5) TMI 428 - CESTAT AHMEDABADCENVAT Credit - it is alleged that the appellant were charging and collecting service tax from their clients but the same was not deposited properly and timely - separate registrations for their branch offices situated in their different parts of India, not obtained - demand of service tax with interest and penalty - HELD THAT:- The facts on records is that the investigation against the Appellant was initiated by the department on the ground that the Appellant charging and collecting service tax from their clients but the same is not deposited properly and timely. The case of the department is that appellant out of total service tax of Rs. 1,24,96,001/- produced the evidences of deposit of service tax of Rs. 75,31,939/- only, thus failed to deposit service tax of Rs. 49,64,062/-. In the present matter Appellant neither provided any evidences before the adjudicating authority/Commissioner (Appeals) nor before this tribunal to show that they have paid the disputed service tax. Therefore, the demand of Service Tax confirmed by the original authority and upheld by the Commissioner (Appeals) is legally correct. CENVAT Credit - HELD THAT:- The appellant could not produce any evidence or documents on the basis of which credit of Rs. 6478/- was taken. Accordingly, the demand is sustainable. There are no infirmity with the impugned order - appeal dismissed - decided against appellant.
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