2014 (7) TMI 790

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..... had considered the invoices submitted and in fact had allowed more than ₹ 40,000 credit to the appellant. The balance was disallowed on specific ground that the invoices not being in the name of the assessee or proof of payments have not been produced - both these issues have not been contested nor rebutted either before Commissioner (Appeals) or before this court. Since the appellants have .....

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..... iable to pay service tax of ₹ 6,24,075. Out of total tax payable, the appellant paid the tax due by in cash and claimed that they had CENVAT credit of ₹ 2,18,135 and other applicable education cesses which can be adjusted for payment of service tax. On a verification conducted, it was found that the appellants had not paid the service tax to the service providers and therefore this cre .....

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..... 2007 and therefore adjustment could not have been made in respect of past demands. In the grounds of appeal before the Commissioner (Appeals), the appellant had stated that the order was issued on the ground that they had not furnished copies of invoices and they may be permitted to produce copies of bills and allowed to take CENVAT credit. The learned Commissioner (Appeals) found that the appell .....

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..... the ground that the appellants did not submit copies of invoices on which CENVAT credit is availed of whereas the invoices were considered by the original adjudicating authority and credit was disallowed on the ground that either invoices were not in the name of the assessee or the assessee was not able to produce proof of payment of service tax to the service providers. Therefore the ground taken .....

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..... e or proof of payments have not been produced. I find both these issues have not been contested nor rebutted either before Commissioner (Appeals) or before me. Since the appellants have failed to rebut the findings of the original adjudicating authority at appeal stage or even before me, the appellant has no case on the merits. Further from the details of personal hearing and the history of the ap .....

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