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2016 (7) TMI 491 - AT - Central ExciseExtended period of limitation invoked - Disallowance of credit on service tax paid on input services for the period February, 2008 to June 2009 - main contention raised by appellant/Revenue is that the Commissioner(Appeals) has no powers to accept or consider additional evidence and delete the disallowance - Held that:- The evidence produced by the respondents before the Commissioner(Appeals) is nothing but originals of the invoices/bills of which photocopies were already produced before original authority. The Revenue has no case that there was discrepancy in the photocopies or originals produced. So also there is no dispute that service tax was paid and accounted for as per the invoices. Rule 5 of the Central Excise Rules 2001 referred by appellant/Revenue deals with production of additional evidence before Commissioner(Appeals). Sub-clause (4) of the said rule states that nothing contained in this rule shall affect the power of Commissioner(Appeals) to direct the production of any document, or the examination of any witness, to enable him to dispose of the appeal . Needless to say, this rule gives necessary powers to accept and consider additional evidence. The Commissioner(Appeals) being a fact finding authority, is competent to peruse, verify and appreciate evidence adduced by parties. Therefore, no merits in the contention raised by Revenue. - Decided against revenue
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