9911796707
TMI Blog2018 (9) TMI 1509X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 1,03,987/- along with interest due thereon - Held that:- There was no need for issue of show cause notice in respect of service tax of ₹ 1,03,987. Therefore, the penalty equivalent to the said amount is not sustainable. Further the demand of ₹ 75,812/- is set aside and matter is remanded to Original Authority with direction to verify the Invoices which the appellant is claiming ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of service tax of ₹ 4,04,433/- was raised. On contest Order-in-Original was passed. The Original Authority dropped the demand of ₹ 2,24,634/- and confirmed the service tax of ₹ 1,79,799/- and imposed equal penalty. Aggrieved by the said order appellant preferred appeal before Commissioner (Appeals). Learned Commissioner (Appeals) through impugned order rejected the said appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to mistake of their employee said Cenvat credit was not availed by them. 4. Heard the learned A.R. for Revenue. Learned A.R. has relied on the impugned order and submitted that the Learned Commissioner (Appeals) has recorded a finding that no documents were produced before the Authorities. 5. Having considered the contentions from both sides and on perusal of records, I find that there was ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
