2019 (5) TMI 1020

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..... harmendra Srivastava, Chartered Accountant For The Respondent : Shri Gyanendra Kr. Tripathi, Asstt. Commissioner (AR) ORDER Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Appeal No. 94/ST/APPL-LKO/LKO/2016 dated 04/02/2016 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Lucknow. 2. Brief facts of the case are that the appellant had filed an .....

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..... to service tax law through Order-in-Original dated 14.11.2014. Aggrieved by the said order, appellant preferred appeal before Commissioner (Appeals). Learned Commissioner (Appeals) has upheld the said order dated 14.11.2014. Aggrieved by the said order, appellant is before this Tribunal. 3. Heard the learned Chartered Accountant Shri Dharmendra Srivastava on behalf of the appellant. He has argu .....

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..... f appellant they could not trace the required documents till 25.11.2013 and therefore, it was not possible for department to examine the claim without necessary documents. Therefore, the date of filing cannot be treated as 29.09.2010. He has further submitted that the issue is no more res-integra and stands settled by the ruling of Hon'ble Supreme Court in the case of M/s Porcelain Electricals Man .....

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