2018 (5) TMI 1524

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..... he appellant. Heard the Ld. AR for the Revenue. 2. This is an appeal filed against the order-in-appeal No. VAD-EXCUS-001-APP-319-2017-18 dated 18.08.2017 passed by Commissioner (Appeals), Central Excise & CGST-Vadodara. 3. The short issue involved in the present Appeal is: whether the appellant had short paid service tax of Rs. 2,44,017/- during the period 2011-12. 4. It is the claim of the app .....

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..... ed before the Adjudicating Authority, therefore, it could not be verified. 6. I find that the appellant had categorically claimed that out of the total short payment of Rs. 2,44,017/- an amount of Rs. 1,86,262/- has been paid in the Financial Year 2012-13, as provision was only made in the year 2011-12, whereas bills were raised subsequent year 2012-13. This fact needs to be verified by the Adjud .....

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