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2016 (7) TMI 491 - CESTAT HYDERABAD

2016 (7) TMI 491 - CESTAT HYDERABAD - TMI - 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 consider additional evidence and delete the disallowance - Held that:- The evidence produced by the respondents before the Commissioner(Appeals) is nothing but originals of the invoices/bills of which phot .....

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r(Appeals) to direct the production of any document, 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 to peruse, verify and appreciate evidence adduced by parties. Therefore, no merits in the contention raised by Revenue. - Decided against revenue - Appeal No. E/27494/2013 - Dated:- 15-3-2016 - Ms. Sulekha .....

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nput services for the period February, 2008 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 was availed was issued in the name of their Head Office, iii) some of the bills did not contain service tax registration number, iv) services were utilized by respondents for transportation of goods from outs .....

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grounds are raised in the appeal, he confines 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 submitted that Commissioner(Appeals) can accept additional evidence only in situations contemplated in this rule. That no such situation has been proved to have happened by the respondents and that therefore t .....

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