9911796707
TMI Blog2018 (7) TMI 332X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal has been filed by the Appellant against the impugned Order-in-Appeal No.194/ST-I/KOL/2017 dated 18.08.17 passed by Commr. of Central Excise (Appeals), CGST & C.Ex., Kolkata. 2. Briefly stated the facts of the case are that the appellant is registered with the service tax authorities for providing maintenance or repair service. A show cause notice dated 12.10.2012 was issued proposing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance Act, 1994 there is no requirement of issuance of Show Cause Notice. On perusal of the adjudication order, we find that the adjudicating authority had examined the payment of tax at length. It has also examined the ST-3 returns of the disputed period. There is a dispute on availment and utilisation of cenvat credit on the basis of the closing balance of cenvat credit in the year 2010-11 and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as mentioned in the adjudication order. It appears that the Commissioner (Appeals) passed the order without examining the records at length and therefore, such an order cannot sustain in the eye of law. Apparently, the adjudicating authority had given the detailed finding with examination of records and documents which has not been refuted by the department and such order is to be restored. 6. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
