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M/s Piccadity Holiday Resorts Limited Versus Commissioner of Central Excise & Service Tax, Lucknow

2017 (7) TMI 528 - CESTAT ALLAHABAD

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 t .....

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evidence was submitted to the Original Authority, which was examined - Held that: - matter remanded back to the Original Authority with direction to examine all the records that were already produced and now shall be produced during re-adjudication. .....

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[BR] - 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 appella .....

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ellants were providing services such as "Mandap Keeper, Dry Cleaner & Transport of goods by Road". On scrutiny of their records it was noticed that they were availing abatement in respect of Mandap Keeper Services & Dry Cleaner Serv .....

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y 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-O .....

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peal through impugned Order-in-Appeal dated 04/03/2011 wherein he upheld the said Order-in-Original. 3. Heard the parties and perused the record. 4. The ld. Commissioner (Appeals) in Para 5.1 of the impugned Order-in-Appeal dated 04/03/2011 has held .....

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as held that demand is sustainable in respect of Mandap Keeper Services & Dry Cleaner Services for the period from October, 2006 to March, 2007. He has further held that the appellant could not adduce any breakup or details of the amount of ͅ .....

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e has further held that the demand in respect of said services are sustainable. Further, the appellant submitted before me that the Cenvat credit availed in respect of Mandap Keeper Services & Dry Cleaner Services were reversed before issue of Sh .....

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