TMI Blog2015 (9) TMI 1333X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit Rules, 2004. - neither the show cause notice while making this allegation, gives details of the show cause notices issued to the service providers and of the adjudication order confirming service tax demands under proviso to section 73 (1) against them nor such documents had been provided to the appellant. Even the order-in-original besides repeating the allegations contained in para 4 of the show cause notice does not give any details. On the other hand, the appellant have made inquiries with certain service providers which have been placed on record which indicate to the contrary. - appellant have strong prima facie case in their favour, and hence, the requirement of pre-deposit of CENVAT Credit, demand, interest and penalty is wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the reason to fraud, collusion, wilful mis-statement or suppression of facts or contravention of any provisions of the Finance Act, 1944 or of the Rules, made therein with intent to evade the payment of service tax. The department has alleged that the service tax whose credit had been taken is the tax which had been evaded by the service providers. It is on this basis that after issue of show cause notice, the Commissioner vide order-in-original dated 28/5/2014 has confirmed the above mentioned CENVAT Credit demand along with interest and has imposed penalty of equal amount on them under Rule 15 (2) of CENVAT Credit Rules, 2004 read with section 11AC of Central Excise Act, 1944. Against this order of the Commissioner, this appeal has b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... absolutely no details of the show cause notices issued to service providers and the orders-in-original passed against the service providers have been given in the show cause notice or provided to the appellant and that in view of this, the appellant have strong prima facie case in their favour and hence, the requirement of pre-deposit of CENVAT Credit, demand, interest and penalty may be waived for hearing of the appeal and recovery thereof may be stayed. 4. Shri M.S. Negi, the ld. DR opposed the stay application by reiterating the findings of the Commissioner in the impugned order. 5. We have heard the submissions from both the sides and perused the records. 6. In this case, the CENVAT Credit of service tax paid by the service pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s is ₹ 3,97,25,528/-. When the department alleges that this service tax had been paid by the service providers under supplementary invoices and those supplementary invoices had been issued for the service tax which had earlier been evaded by them and was paid on the service tax evasion being detected, the burden would be on the department to produce evidence in this regard. However, it is seen that neither the show cause notice while making this allegation, gives details of the show cause notices issued to the service providers and of the adjudication order confirming service tax demands under proviso to section 73 (1) against them nor such documents had been provided to the appellant. Even the order-in-original besides repeating the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
