2019 (1) TMI 1667

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..... ORDER Briefly stated, the facts of the case are that the appellant is an Export Oriented Unit (EOU), engaged in manufacture of excisable goods namely Bulk Drugs & formulations, falling under Chapters 29 and 30 of the First Schedule to the Central Excise Tariff Act, 1985. The appellant is also registered under the Service Tax statute as a recipient of various taxable services. During the dispute .....

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..... ade in the show cause notice were confirmed by the jurisdictional Assistant Commissioner of Service Tax. On appeal, the learned Commissioner (Appeals) vide the impugned order dated 10.04.2018 has upheld the adjudged demands confirmed on the appellant. Feeling aggrieved with the impugned order, the appellant has preferred this appeal before the Tribunal. 2. Learned Advocate appearing for the appe .....

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..... as reiterated the findings recorded in the impugned order. 4. Heard both sides and perused the records. 5. It is an admitted fact on record that the appellant had incorrectly computed the service tax liability and had also paid the differential amount of such liability along with interest before issuance of the show cause notice. I find that the payment particulars were duly reflected by the a .....

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