Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 1162 - AT - Service TaxCENVAT Credit - Duty paying documents not produced - Reverse Charge Mechanism - Held that:- Adjudicating authority in the impugned order specifically held that these demands were neither disputed by the appellant in the written submission nor during the personal hearing. The adjudicating authority further held that the credit has been availed and utilized without any document evidence for the payment of service tax and without specifying the input service - in the show cause notice there is a specific allegation that appellant has availed this credit without any documents evidencing the payment of service tax and without specifying input services and the input service provider as mandatory under the Cenvat Credit Rules. In spite of this specific allegation in reply to show cause notice appellant had not contested this averment in the reply to show cause notice nor in the written submission filed at the time of personal hearing. In the appeal before us the appellant in the grounds of appeal has challenged this demand but had not produced any evidence as mentioned in the show cause notice regarding the payment of service tax. In these circumstances, we find no infirmity in the impugned orders where these demands are confirmed - Decided against the assessee.
|