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2017 (7) TMI 528 - CESTAT ALLAHABAD

2017 (7) TMI 528 - CESTAT ALLAHABAD - TMI - Valuation - abatement - Mandap Keeper service - Dry Cleaner service - CENVAT credit - Revenue is of the view that the appellant could not adduce any breakup or details of the amount of ₹ 11,723/- and could not produce any documentary evidence to prove their contention, in respect of allegation about abatement - the appellant submitted before me that the Cenvat credit availed in respect of Mandap Keeper Services & Dry Cleaner Services were reverse .....

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mand. - APPEAL No. ST/752/2011-ST[SM] - Final Order No. 70632/2017 - Dated:- 7-7-2017 - Mr. Anil G. Shakkarwar, Member (Technical) Shri Varun Gaba, Advocate, for Appellant Shri Gyanendra Kumar Tripathi, Assistant Commissioner (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal filed by appellant - M/s Piccadity Holiday Resorts Limited is directed against Order-in-Appeal No. 51-ST/LKO/2011 dated 04/03/2011 passed by Commissioner of Customs, Central Excise & Service Tax (Appe .....

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ce Tax in respect of Mandap Keeper service & Dry Cleaner service. It was also alleged that they have availed Cenvat credit of ₹ 20,930/- in excess of their entitlement. Therefore, they were issued with a Show Cause Notice dated 11/11/2009, which was adjudicated on contest through Order-in-Original No. 24/ADC/LKO/2010 dated 08/06/2010 wherein the Original Authority confirmed the demand and imposed penalty. Aggrieved by the said order appellants preferred appeal before Commissioner (Appe .....

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