TMI Blog2018 (9) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... which was not taken on record by the lower authority and ultimately he confirmed the order of the lower authority even after acknowledging the fact that appellant had submitted photocopies of invoices and Cenvat Credit available in its account. Held that:- The order of Commissioner (Appeals) is not in conformity to the legal position and the power confered on him. Hence, the order passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority for which interest and penalty were imposed on it invoking extended period and the same is being challenged in this appeal. 2. Appellant was noticed to show cause about such short payment pointed out during audit and in his reply to the show cause notice dated 16.09.2016 the appellant has refuted the allegation and justified payment of full tax made by Challan plus Cenvat Credit but it wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent against service tax liability. In this context it is noteworthy to refer to the judgment of the Hon ble Supreme court passed in MIL India (2007-TIOL-30-SC-CX) wherein it has clearly been stated that it was incumbent upon the Commissioner himself to continue to exercises the power of adjudicating authority in the matter of assessment of tax liability of the appellant. Further section 35A(3) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ower confered on him. Hence, the order passed by the Commissioner (Appeals) dated 30.01.2018 in order no. NGP/EXCUS/000/APPL/684/17-18 is hereby set aside. The matter is remitted back to the Commissioner (Appeals) for fresh adjudication upon exercise of his power of adjudicating authority in the matter of assessment of service tax liability of the appellant on proper verification of documents avai ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
