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2019 (7) TMI 332

..... vices - International Air Travel Agent & Event Management Services - HELD THAT:- The Appellant must produce the documents in support of the aforesaid submissions, which the Appellant was ready to produce before me, but the said documents needs to be verified. The adjudicating authority is the appropriate authority to verify these documents. Matter remanded to the adjudicating authority for de novo adjudication with a direction to pass the order after giving a reasonable opportunity of hearing to the Appellants to present their case - appeal allowed by way of remand. - Service Tax Appeal No. 88362 of 2018 - FINAL ORDER NO. A/86198 / 2019 - 4-7-2019 - MR. AJAY SHARMA, MEMBER (JUDICIAL) Shri Durgesh Nadkarni, Advocate for the Appellant Shr .....

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..... ction 72 of the Finance Act, 1994 to arrive at the appropriate value. Accordingly, they took average of disallowed Cenvat credit for the aforesaid four years viz. 2007-08, 2010-11 which comes to ₹ 3,23,219/- and after multiplying this said amount three times, arrived at the figure of ₹ 9,69,657/- and issued a show cause notice date 19/04/2012, which is in issue in the instant appeal, demanding Cenvat credit amount of ₹ 9,69,657/- for the period 2011-12 alongwith interest and penalties. The said show cause notice dated 19/04/2012 was adjudicated vide Order-In-Original dated 24/05/2013 by which the aforesaid demand of service tax of ₹ 9,69,657/- confirmed alongwith interest under Section 75 ibid and penalty under Secti .....

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..... said submission was recorded in the impugned order. According to him Real Estate Agent Service, Hotel Catering Service and Event Management Service are occurring only once in four years and most of the other services have been used only twice in four years but still all these services were aggregated and an average has been worked out by multiplying it three times without explaining how it worked out and, therefore the same is totally illegal and in violation of the principle of natural justice. On the other hand, Learned Authorised Representative appearing on behalf of Revenue reiterated the findings in the impugned order and prayed for dismissal of Appeal. He submitted that opportunities were granted to the Appellant by the original autho .....

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..... e appropriate authority to verify these documents. So far as the issue of delay in pronouncement after conclusion of personal hearing is concerned it is settled position that the order needs to be passed within a reasonable period after the conclusion of hearing. Of course, delay of seven and half months in pronouncement is not a reasonable period but that itself cannot be a ground to set aside the order unless, the Appellant is put to prejudice on account of the delay. However, I am not inclined to test the correctness of the order on the ground of the delay, since I am of the opinion that the impugned order is not sustainable due to failure on the part of learned Commissioner to take into consideration the Additional written submission fi .....

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