2015 (11) TMI 338

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..... ns and Audit Report did not reveal that Cenvat Credit is being utilized to pay the service tax on the renting of property located at Mumbai. This issue came up in the audit report for the year 2013-2013 issued on 17.1.2013 and the show cause notice was issued on 18.10.2013. During the audit 100% of the invoices may not be seen by audit. The debit invoices do not indicate that the service tax paid .....

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..... missioner (AR) ORDER Per P S Pruthi ROM application is filed on the following grounds: (i) Applicant had submitted Service Tax Registration Certificate, Service Tax Returns, Service Tax Audit Reports and Copies of Debit Notes raised by appellant for rent for the immovable property at Worli and shown to audit teams. The final order was passed by Tribunal without offering any finding .....

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..... artment is not suppose to know each and every declaration made outside the Central Excise law. We also note that the Service Tax Registration Certificate, Service Tax Returns and Audit Report did not reveal that Cenvat Credit is being utilized to pay the service tax on the renting of property located at Mumbai. This issue came up in the audit report for the year 2013-2013 issued on 17.1.2013 and t .....

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