2018 (3) TMI 928

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..... de the payment to the service provider - matter remanded back to the original authority to consider the submissions of the appellant afresh - appeal allowed by way of remand. - ST/20984/2016-SM - Final Order No. 20044 / 2018 - Dated:- 11-1-2018 - SHRI S.S GARG, JUDICIAL MEMBER Shri Raghavendra B. Hanjer, Advocate, For the Appellant Shri Madhupsharan, Assistant Commissioner (AR), For t .....

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..... riginal authority vide Order-in-Original dated 28.03.2013 confirmed the demand along with interest and also imposed penalties. Aggrieved by the said order, appellant filed appeal before the Commissioner who vide the impugned order dated 28.04.2016 partly allowed the appeal. Hence the present appeal. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submi .....

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..... ed the input service credit taken in respect of invoices of M/s. M.S.M Discovery and Zee Turner on the ground that no payment has been made by the appellant by 31.03.2011. 5. After considering the submissions of both the parties and perusal of the material on record, I find that there is a dispute with regard to whether the appellant has actually made the payment which he has claimed to have ma .....

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