TMI Blog2020 (4) TMI 71X X X X Extracts X X X X X X X X Extracts X X X X ..... discharged the service tax and no proceeding was initiated against the service provider, the entire matter was closed. Since, there is no SCN issued to the service provider nor any adjudication order was passed, it cannot be said that there is suppression of facts on the part of the service provider. The suppression of facts needs to be established only by way of issuing the SCN invoking proviso t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Judicial), Mr. Ramesh Nair For the Appellant : Sh. S.J. Vyas, Advocate For the Respondent : Sh. G. Jha, Authorised representative ORDER RAMESH NAIR The brief facts of the present case are that the appellant have availed the cenvat credit on the strength of invoices issued by two service providers. On inquiry of the service provider it came to notice that they h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts on the part of the service provider is not established, for the reason that neither any SCN was issued to the service provider. In connection the non-payment of service nor any adjudication order was passed by invoking the extended period, therefore, without any proceeding against the service provider, it cannot be said that the non-payment of service tax was committed by way of suppression of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isputed facts is that though the service provider at the time of issuing of invoices did not pay the service tax but subsequently they discharged the service tax and no proceeding was initiated against the service provider, the entire matter was closed. Since, there is no SCN issued to the service provider nor any adjudication order was passed, it cannot be said that there is suppression of facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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