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2016 (4) TMI 778 - CESTAT CHENNAI

2016 (4) TMI 778 - CESTAT CHENNAI - TMI - Demand of ineligible Cenvat credit - Telecommunication Service - Availed Cenvat credit on the basis of improper documents - No documentary proof furnished by appellant evidencing payment of service tax by the service providers - Held that:- in view of the apparently conflicting stand adopted by the appellant and by the Commissioner (Appeals), it is but proper that the matter is remitted back to the Adjudicating Authority as the allegations require factua .....

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ory of Telecommunication Service and availed CENVAT credit of ₹ 5,79,972/- on the basis of improper documents. A Show cause notice was issued to the appellant proposing to demand ineligible CENVAT credit of ₹ 5,79,972/- and also to impose penalty under Rule 15(3) of the CENVAT Credit Rules, 2004, read with Section 78 of the Finance Act, 1994. The Adjudicating Authority vide Order in Original No.41/2012-ST (ADC) dated 30.11.2012, ordered for recovery of CENVAT Credit of ₹ 5,79,9 .....

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its that the period of dispute is from April, 2008 to September, 2009 and the fact of receipt of service, payment of service tax along with service charges and the input invoices as per Rule 9 of the CER, 2004, have not been disputed by the department during the audit of the accounts of the appellant. The appellant had submitted sufficient documentary evidence such as GAR-7 challan for payment of service tax by the service providers and their respective registration certificate during the procee .....

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-C.E (N.T.) dated 01.03.2007 is produced in support of her submission. She relied on the Supreme Court decision in CCE, Jalandhar vs. KAY KAY Industries, reported in 2013 (295) ELT 177 (SC). 4. The Ld. AR, Ms. Indira Sisupal, AC, appearing on behalf of the Revenue reiterated the findings of both the authorities below and submits that the appellants have contravened the provisions of Rule 2(l), 3(1) and 9 of Cenvat Credit Rules, 2004 in as much as they have availed Cenvat credit of ₹ 5,79,9 .....

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