TMI Blog2014 (11) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... er - Decided in favour of assessee. - Appeal No. ST/59556/2013-ST - FINAL ORDER No.53569/2014 - Dated:- 5-9-2014 - Mr. Manmohan Singh, J. For the Appellant : Shri A.K. Batra, CA For the Respondent : Shri V.P. Batra, DR JUDGEMENT Per MANMOHAN SINGH: Shri A.K.Batra, ld.CA appeared on behalf of the appellant against Order-in-Appeal No.07(ST)/RPR-II/2013 dt.04.06.2013 pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d vide challan no.00101 dated 25.03.2009 but not shown in ST-3 -(C) 200000 24480 Less: Bill cancelled -(D) 1600000 195840 Difference - E=A-B-D 100000 12240 Balance payable- E i.e. Amount not yet received 100000 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in contention taken up by the Counsel that despite documents being available, those have not been considered by the adjudicating authority without ascertaining authenticity of those documents. Also proof of payment of service tax on remaining amount was not verified. Ld.CA submitted that ends of justice would be met if the case is remanded to the adjudicating authority to verify all these document ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that service tax already stands paid. Learned DR also agreed with his suggestion of the learned counsel. I also find that there is force in the contention and agree that matter requires to be sent back to adjudicating authority for verification of authenticity of documents and for passing fresh order. 8. Accordingly the matter is remanded to the adjudicating authority to give fair opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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