TMI Blog2014 (1) TMI 1374X X X X Extracts X X X X X X X X Extracts X X X X ..... as to make out an offence case against the appellant, it is the responsibility of the department to show that appellant had received the amount but did not pay the Service tax by exercising powers available under the statute. If that has not been done, appellant is entitled to claim that he has paid the tax correctly. In the absence of any evidence to show that appellant has not paid the tax on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant on the ground that on verification of records of SOS Finances, Ahmedabad, it was found that they have taken Cenvat credit more than the Service tax actually paid by the appellant. On this ground demand has been confirmed against the appellant and penalties have been imposed. 2. Heard both sides. It was submitted that the differences arises because the appellant had paid the tax as an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt but did not pay the Service tax by exercising powers available under the statute. If that has not been done, appellant is entitled to claim that he has paid the tax correctly. In the absence of any evidence to show that appellant has not paid the tax on the-amount received and in the absence of specific allegation in the show cause notice or in the findings of the lower authorities, I find tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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