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2019 (9) TMI 329

..... of the service tax payable, whereas it was utilizing cenvat credit upto 100% of service tax payable - HELD THAT:- At the time of hearing, learned counsel for the appellant admits that in view of instructions dated 22. 8. 2019 issued by Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (Judicial Cell) the instant appeal would not be maintainable before this Cou .....

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..... service tax on such service and availing cenvat credit on capital goods and input services used in providing output service. It is alleged that after an enquiry, it was observed that respondent, though providing both taxable and non-taxable services, was not maintaining separate account of cenvat credit for the taxable and exempted/non-taxable services and utilizing the same for payment of service .....

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..... they were not aware about the provisions of the 2004 Rules and on being pointed out by the Department, respondent had deposited the same on 19. 12. 2006. According to the appellant said amount of ₹ 94, 57, 161/- was liable to be recovered under Rule 14 of 2004 Rules read with Section 73(1) 73(2) of the Act by invoking the extended period of limitation of five years for omission and failure .....

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..... ation order (A-2) respondent filed appeal before CESTAT, New Delhi. The learned Tribunal vide final order dated 21. 2. 2002, which is impugned in this appeal, allowed the appeal. It is averred that the appellate order has been passed in a mechanical manner and without application of judicial mind. Hence the present appeal. Following substantial questions of law have been raised in the present appe .....

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..... e case back to the adjudicating authority for de novo adjudication? At the time of hearing, learned counsel for the appellant admits that in view of instructions dated 22. 8. 2019 issued by Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs (Judicial Cell) the instant appeal would not be maintainable before this Court, as demand amount i. e. 94, 57, 161/- is to .....

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