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2024 (5) TMI 413 - CESTAT NEW DELHIRecovery of CENVAT Credit wrongly availed - construction of Residential Complex Service - non-payment of service tax on the same - Rule 4 (7) of Cenvat Credit Rules, 2004 - HELD THAT:- From the appeal memo itself it is observed that the amount as was retained in the name of security was admittedly not released to M/s. S.S. Infratech. Resultantly, it is very much apparent on record that the appellant has failed to make the full payment against the invoice issued by M/s. S.S. Infratech resulting into the show payment on amount of Rs. Rs.15,00,831.81/- as was found by the department to be outstanding as on 31.03.2017. It was the appellant’s burden to prove that the retained amount was not released for want of due certification of the satisfaction by the architect. In absence thereof, the amount retained is rightly held to have been wrongly retained. There are no reason to differ from these findings otherwise also the appellant has opted to remain absent and has opted to not to produce any evidence to prove that the payment has been retained in furtherance of the agreement between the appellant and M/s. S.S. Infratech. The order under challenge is hereby upheld - Appeal dismissed.
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