TMI Blog2019 (10) TMI 817X X X X Extracts X X X X X X X X Extracts X X X X ..... if the input service provider has actually deposited the Service Tax, the same would be available as a credit to the service recipient. Revenue has disputed the fact of payment of service tax by M/s STPL on the ground that they were not found to be in existence at the time of investigations conducted by the Revenue. Inasmuch as in the miscellaneous application the appellant has produced evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es duly represented by learned advocate, Shri Nishant Mishra appearing for the appellant and learned AR Shri Sandeep Kumar Singh appearing for the Revenue, we find that the appellants, who are engaged in Fabrication, Erection Installation of power sub-stations and were dully registered with the Service Tax Department, availed cenvat credit of ₹ 1,15,27,245/- in respect of various input se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... placing additional evidences on record, apart from submitting the retraction of the statement by one Shri Sumit Sharma, Director of M/s STPL wherein he has deposed that he was director of M/s STPL only w.e.f. 08.01.2013, whereas period in the present appeal is prior to his appointment. He was not aware of the activities of the M/s STPL. Apart from filing the affidavit of Shri Sumit Sharma, certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue has relied upon statements of various persons, who have not been offered for cross-examination. 5. Inasmuch as in the miscellaneous application the appellant has produced evidences for deposit of service tax by M/s STPL, we are of the view that the said fact requires verification at the end of the Adjudicating Authority. As such without expressing any opinion on the retraction o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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