TMI Blog2023 (7) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Challan is available for verification, the Learned Chartered Accountant submits that this Challan has been mis-placed and the same is not available nor the same has been enclosed along with Appeal Papers. In such a case, the Bench has no means to verify the veracity of this claim. Therefore, the Appeal to the extent of Rs.106,107/- stands dismissed. Demand of excess Cenvat Credit availed to the extent of Rs.194,600/- - HELD THAT:- Since the Appellant is not contesting the same and agrees that due to clerical mistake the Cenvat Credit was taken twice, the Appeal on this count also stands dismissed. Coming to the prayer that they have to receive Rs.14,27,916/- from the Department, as to whether this amount is refundable to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Learned Chartered Accountant appearing on behalf of the Appellant submits that the demand towards Coaching or Training Services is to the extent of Rs.1,06,176/. The demand in respect of excess Cenvat Credit taken by them is to the extent of Rs.1,94,600/-. He submits that they had produced Chartered Accountant s Certificate before the Adjudicating Authority to the effect that they have paid excess Service Tax to the extent of Rs.14,27,916/- during the period 2005 to 2010. He had also brought to the notice of the Adjudicating Authority that Service Tax payment of Rs.12,720/- on account of Conference Consulting and Training Fees has already been deposited with the Service Tax Department by way of GR-7 Challan which was not considered in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard both sides and perused the documents. 6. In respect of the demand of Rs.1,06,176/-, the Appellant is not contesting the same. However, they maintain that one challan for amount of Rs.12,720/- was not considered while the proceedings were taken up for Hearing by both the Authorities. As per the Appellant, the demand should be confined to Rs.93,456/-. On specific query from the Bench as to whether the copy of this Challan is available for verification, the Learned Chartered Accountant submits that this Challan has been mis-placed and the same is not available nor the same has been enclosed along with Appeal Papers. In such a case, the Bench has no means to verify the veracity of this claim. Therefore, the Appeal to the extent of Rs.106 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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