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TMI Blog2021 (6) TMI 850X X X X Extracts X X X X X X X X Extracts X X X X ..... r that the input service has neither been received by the appellant nor tax has not been paid on said service - The certificate dated 09.02.2018 issued by the Federal Bank, which duly mentions the service tax amount recovered from the appellant and the service tax registration number of the bank branch. Since there is no dispute with regard to the nature of input services, the appellant should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... di Steel Industries Limited, against Order-in-Appeal dated 16.04.2018 passed by the learned Commissioner (Appeals), Kolkata, whereby the demand of central excise duty of ₹ 3,39,368/- alongwith interest and penalty has been upheld for the period 2013-14. The said demand arises vide Order-in-Original dated 19.12.2016 passed by the Asst. Commissioner, Central Excise, Howrah, consequent to disal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e also mentions the service tax registration number of the Bank branch. In the course of adjudication and first appeal, the appellant has all along been contending that the receipt of services and payment of tax thereon is not in dispute. However, the credit has been denied due to deficiency in the document inasmuch as all the particulars as required in the Rules are not mentioned on the said docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant nor tax has not been paid on said services. Therefore, the dispute only lies within the narrow encompass of the acceptance of the document on the strength of which credit has to be extended to the appellant. I have perused the certificate dated 09.02.2018 issued by the Federal Bank, which duly mentions the service tax amount recovered from the appellant and the service tax registration nu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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