TMI Blog2010 (8) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... rete finding was given by the Commissioner (Appeals) and the impugned order is a non-speaking order as submitted by the Consultant and JDR - Decided in the favour of the assessee by way of remand - ST/234/2009-MUM. - A/475/10/SMB/C-IV - Dated:- 19-8-2010 - ASHOK JINDAL, JJ. ORDER 1. The appellants have filed this appeal against the impugned order wherein the Order-in-Original wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uired documents for availment of Service Tax credit paid by their service provider viz., M/s. Narayani Silk Mills Pvt. Ltd. The lower adjudicating authority has already discussed about intelligibility of Service Tax credit availed by the appellant in his Order-in-Original which I find well reasoned and as per law. Reasons mentioned in his order regarding non-fulfilment of various condition prescri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Trib. - Delhi) wherein it was held that short payment, due to ineligible adjustment of excess paid tax over short payment, penalties imposed are sustainable. Therefore, I cannot find fault with this order of the lower adjudicating authority for the reasons as aforesaid, hence Order-in-Original is sustainable. 3. On going through the findings of the Commissioner (Appeals), although the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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