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Challenge to order of Commissioner (Appeals) regarding disallowance of service tax credit based on incomplete documents and imposition of penalty. Summary: The appellant challenged the order of the Commissioner (Appeals) dated 3.7.2007, which disallowed service tax credit amounting to Rs. 13,51,976/- due to incomplete documentation provided by the appellant. The Adjudication Authority found that the documents submitted did not meet the requirements of the Cenvat Credit Rules, 2004, and also alleged deliberate suppression of facts for evading service tax, leading to the imposition of a penalty. The Commissioner (Appeals) directed the appellant to make a pre-deposit of Rs. 6 lakhs towards service tax and Rs. 3 lakhs towards penalty for the appeal to be heard. The appellant contended that their modification application, citing a Tribunal's order in a similar case, was not considered by the Commissioner (Appeals) while passing the order. The Departmental Representative highlighted the deficiencies in the documents submitted by the appellant and emphasized the requirements under Rule 4A of the Service Tax Rules, 1994 and Rule 9(1)(f) of the Cenvat Credit Rules, 2004, which were not met by the appellant's documents. Upon review, the Tribunal found that the Commissioner (Appeals) had properly directed the appellant to make the pre-deposit for the appeal to proceed. Despite the order, the appellant filed a modification application, which was rejected due to non-compliance with the pre-deposit requirement. The Tribunal upheld the Commissioner (Appeals) decision, directing the appellant to deposit the specified amounts within a given timeframe, failing which the appeal would be dismissed. In conclusion, the Tribunal upheld the Commissioner (Appeals) decision regarding the pre-deposit requirement for hearing the appeal, emphasizing the importance of complying with the specified amounts within the given timeframe to avoid dismissal of the appeal.
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