TMI Blog2015 (7) TMI 715X X X X Extracts X X X X X X X X Extracts X X X X ..... t, on the other hand, before this forum for the first time, produced certain documents/evidences including payment by utilizing CENVAT Credit, in support of their claim of discharge of the entire service tax liability. Both sides agree that the documents need to be verified to ascertain the payment of admitted service tax liability. At this stage, taking note of the concern of the Revenue that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax liability has been accepted by the applicant for rendering the taxable services under the category of Works Contract service during June 1, 2007 to September 30, 2010, the Ld. Commissioner, in absence of proof of payment of the accepted service tax amount, confirmed the demand. The Ld. Advocate now place before the Tribunal records in support of their claim of payment including by utilization o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nto terms in remanding the case to the lower authority. 5. After hearing both sides for some time we find that the appeal itself could be disposed off at this stage. Accordingly, we take up the appeal for disposal with the consent of both sides. 6. We find that the limited issue needs to be considered in the light of evidences now produced by the appellant is that whether they had discharged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to deposit ₹ 1.5 Crores (Rupees one crore and fifty lakhs) within eight weeks from the date of communication of the order and report compliance directly to the Ld. Commissioner. The Ld. Commissioner after recording compliance would proceed with the matter by taking into consideration the evidences on record and all evidences that would be produced before him in support of their claim of paym ..... X X X X Extracts X X X X X X X X Extracts X X X X
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