TMI Blog2022 (12) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... r which reason the matter has to be restored to the file of the Adjudicating Authority. The impugned order, to the extent it is appealed before this forum, is set aside and the matter is restored to the file of the Adjudicating Authority, who shall afford reasonable opportunity to the appellant and then pass a de novo order after verifying the relevant documents that may be furnished by the appellant, if so advised. The appellant shall cooperate with the Adjudicating Authority without seeking unnecessary adjournments. All the contentions in this regard are left open. Appeal allowed by way of remand. - Service Tax Appeal No. 40155 of 2022 - FINAL ORDER NO. 40383/2022 - Dated:- 22-12-2022 - MR. P. DINESHA, MEMBER (JUDICIAL) Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner, G.S.T. Audit-II Commissionerate, who had no authority to issue any such Show Cause Notices since he was authorized only to conduct audit in the case of the appellant, in response to which the appellant had filed a detailed reply; but however, the Order-in-Original No. 06/2021 dated 19.03.2021 was passed by a different Officer, namely, the Deputy Commissioner, Sriperumbudur Division, who did not give any opportunity of hearing to the appellant, as is mandatory when there is a change in the Officer. 5.2 Without prejudice to the above contentions, he would also submit that there was no dispute as to the deposit of Service Tax under reverse charge mechanism (RCM), which was shown in its ST-3 returns for the period from April 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the knowledge about the same only from ST-3 returns. While referring to Rule 9(5) ibid., the First Appellate Authority has observed that the appellant has not produced any evidence like Tally, excel sheet, etc. to establish the fact that it had availed the credit in their ledger within one year. But as against this, the appellant has categorically canvassed in its reply to the Show Cause Notice itself that it has availed the CENVAT Credit after paying the Service Tax; but however, there is an issue as regards this factual aspect, which is required to be settled by the Adjudicating Officer. Further, the Learned Advocate for the appellant has also seriously contended that sufficient and reasonable opportunity was not given by the Adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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