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2014 (6) TMI 865 - AT - Service TaxCondonation of delay - Disallowance of CENVAT Credit - Penalty u/s 11AC - Held that:- appellant assumes that there was no delay whatsoever in filing of the appeal, since the copy of the adjudication order was first served on the appellant on 09.11.2010, whereas the order was served on 28.04.2010. There is no explanation offered for the belated filing of the appeal. It is the clear case of Revenue that the order in original was served on the authorised representative of the appellant Shri Kushal Mani, on 28.4.2010. This fact was clearly pleaded by the jurisdiction Commissioner, to which there is no response by the appellant. - there is no justification offered for the clear delay in preferring the appeal - Decided against assessee.
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