9911796707
TMI Blog2024 (9) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of the findings which were rendered by the Commissioner with regard to the applicability of Clause (e) of the Notification 30/2012 dated 20 June 2012. The appeal fails to place on the record any material which may have established that the findings returned with respect to the provision of services to body corporates was either arbitrary or perverse. There are no ground to entertain the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T has taken note of the findings which had come to be rendered by the Commissioner as would be apparent from reading of paragraph 8 and which reads as follows:- 8. The Commissioner also examined the tax payment certificate issued by the body corporates clients of the respondent showing the service tax amount paid by them during the financial years 2013-14 and 2014-15. After examination of the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nection, after examination of the relevant Rules and the facts stated by the respondent, the Commissioner observed as follows: 5.2.5 I find that the during adjudication proceedings, Noticee have submitted the details and sample copies of invoices on the strength of which they availed CENVAT credit during FY 2013-14 and 2014-15. They availed input credit on Warehousing Services, Air Transportation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Mr. Singla has placed the memo of appeal which was filed before the CESTAT for our consideration, we find that the appeal failed to raise any dispute in respect of the findings which were rendered by the Commissioner with regard to the applicability of Clause (e) of the Notification 30/2012 dated 20 June 2012. 5. Even before us, the appeal fails to place on the record any material which may hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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