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CC, CE & ST, Guntur Versus M/s. Midwest Granite (P) Ltd.

Extended period of limitation invoked - Disallowance of credit on service tax paid on input services for the period February, 2008 to June 2009 - main contention raised by appellant/Revenue is that the Commissioner(Appeals) has no powers to accept or .....

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l authority. The Revenue has no case that there was discrepancy in the photocopies or originals produced. So also there is no dispute that service tax was paid and accounted for as per the invoices. Rule 5 of the Central Excise Rules 2001 referred by .....

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ocument, or the examination of any witness, to enable him to dispose of the appeal . Needless to say, this rule gives necessary powers to accept and consider additional evidence. The Commissioner(Appeals) being a fact finding authority, is competent .....

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Singh, Assistant Commissioner(AR) for the appellant Shri Suresh Astekar, Advocate for the respondent Date of decision:15/03/2016 ORDER [ Order per: Sulekha Beevi, C. S. ] This appeal is filed by Revenue challenging the order passed by Commissioner(A .....

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to June 2009. After adjudication, the original authority disallowed the credit observing the following: i) respondent did not furnish the original copies of bills / invoices, but produced only photocopies, ii) the bills on which service tax credit wa .....

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cating authority confirmed the demand of ₹ 17,83,062/- along with interest and imposed equal amount of penalty. The appellants filed appeal before the Commissioner(Appeals). They furnished the original bills and invoices before Commissioner(App .....

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s his argument with regard to one ground only i.e. whether the Commissioner(Appeals) has power to accept and consider additional evidence (the originals of bills / invoices). He referred to sub-rule (1) of Rule 5 of Central Excise Rules, 2001 and sub .....

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ting additional evidence and allowing the credit is against law. 5. I have heard the rival submission. The main contention raised by appellant/Revenue is that the Commissioner(Appeals) has no powers to accept or consider additional evidence. The evid .....

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