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2016 (10) TMI 580 - CESTAT NEW DELHI

2016 (10) TMI 580 - CESTAT NEW DELHI - TMI - Denial of CENVAT credit - Chartered Accountant services - apart from the copies of invoices issued by the Chartered Accountant the appellant has not produced any evidence on record to show that consideration for the said services stand paid by them, along with service tax - Held that: - there is no dispute about the Chartered Accountant Services, being cenvatable, and the only dispute relates to the verification of the documents, the impugned order se .....

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aring both sides, I find that the authorities below have demanded the Service Tax of ₹ 325/- along with penalty for the appellant failure to pay the Service tax which is dependent upon the rate of duty which was increased from 5% and 8% to 10.3 %. Inasmuch as the said issue relates to the rate of tax and as such, does not fall under the jurisdiction of the Single Member Bench, learned Counsel seeks to withdrawn the challenge to the said confirmation of demand. 2. The balance amount of S .....

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