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TMI Blog2015 (2) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... of Punjab National Bank appeared on behalf of the appellant in appeal No.ST/60419/2013-ST(SM) dated 26.8.2013. Appellant have come in appeal against the Order-in-Appeal No. dated 26/08/2012 wherein Commissioner (Appeals) upheld the demand of Rs. 27,94,329/- (Rupees twenty seven lakh ninety four thousand three hundred and twenty nine only) and deposited the demand of Rs. 2,35,583/- alongwith order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivision Meerut. It was further pointed out the ST-1 applied by the Zonal Office, Punjab National Bank, Meerut can be seen in the file in the office of Superintendent Central Excise, Range III, Mangal Pandey Road, Division Meerut to appreciate their bonafide. It was submitted that a certified copy of ST 1 has been obtained from the office of the Superintendent, Service Tax Range-II, Division Meerut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provider is mandatorily required under Rule 4A of the Service Tax Rule, 1994." It was contended that observations of Commissioner (Appeals) were not based on facts which was reflected in above referred para. 4. Learned Counsel further submitted that Commissioner (Appeals), Ghaziabad rejected a portion of Cenvat Credit received as ISD from the Punjab National Bank on the ground of non-production ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instead chose to issue a ST-II certification. 6. I have gone through the submissions made by both the sides and find that simple issue for consideration is whether appellant was in fault in not getting ST-I registration when they have applied for ST-I registration. On the other hand, department by not looking on the request of the appellant, issued a certificate for Banking and Financial service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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