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2015 (7) TMI 350 - AT - Service TaxMaintainability of appeal - Delay in filing appeal - Denial of CENVAT Credit - Rent a cab service - Held that:- Even though speed post is considered as equivalent to registered post, recently the Tribunal has rendered another decision wherein it has been held that mere proof of dispatch is not sufficient and according to provisions of Section 37C(2), only when a decision, order, summons or notice is tendered or delivered by post, the provisions of statute can be considered to have been fulfilled. Admittedly in this case department does not have the acknowledgement and in view of the fact that subsection (2) of Section 37C provides that any decision or order can be considered as served when it is tendered or delivered by post, prima facie unless the proof of delivery is available, it cannot be said that obligation cast on the department has been fulfilled. Therefore, even if the order is sent by speed post, if the evidence is available with the department that it has been delivered, the decision of Hon'ble High Court of Orissa would be applicable. Since the appeal has been filed within one month of the actual date of receipt according to the CA, the appeal has to be considered to have been filed in time. All the decisions relate to the availment of credit before registration by the receiver of inputs and not by the supplier. Since in any case the matter is proposed to be remanded, I would not like to express any opinion on this issue and the original authority will be free to consider the issue in the light of the decision which may be cited before me and law applicable. - none of the documents have been verified as to the correctness and eligibility because the credit has been rejected on the ground that the inputs were supplied by unregistered dealers. This is another reason why matter is required to be remanded. - Decided in favour of assessee.
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