9911796707
TMI Blog2019 (3) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... in making the payment of service tax, the department has initiated proceedings against the appellant who has availed credit on such input services. The cause of the show cause itself is without any legal or factual basis. The demand therefore cannot sustain - appeal allowed - decided in favor of appellant. - E/42378/2018 - 40049/2019 - Dated:- 10-1-2019 - Ms. Sulekha Beevi C.S., Member (Judicia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment, it was noticed that the service tax registration of M/s. EEE is xxxx001 and not xxxxx002. It was further found that M/s. EEE had not paid the service tax to the Central Government. Therefore, show cause notice was issued to the appellant proposing to disallow the credit availed in respect of invoices issued by M/s. EEE. After due process of law, the original authority confirmed the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o to Rule 9(2) of CCR, 2004 states that the AC / DC have to verify the accounts of the assessee and if the accounts are in order, credit is eligible. There being no fraudulent action on the part of the appellant, the demand or the penalty cannot sustain. It is also argued by her that the department instead of issuing show cause notice to the service provider has initiated proceedings against th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
