https://www.taxtmi.com/caselaws?id=362252 The COD application was allowed due to a delay in filing the appeal, as the applicant provided a valid explanation for not receiving the order on time. The applicant's explanation was accepted, and the COD application was granted. Regarding the admissibility of CENVAT credit on service tax paid, the tribunal ruled in favor of the appellant, stating that the appellant was entitled to pay service tax on the full amount and claim the credit accordingly. The objections raised during the audit were deemed unsustainable, and the adjustment of excess paid service tax against subsequent liability was considered revenue neutral. The appeal was allowed in favor of the appellant, setting aside the impugned order. en-us Wed, 25 Apr 2018 00:00:00 +0530 Mon, 26 Aug 2019 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362252 The COD application was allowed due to a delay in filing the appeal, as the applicant provided a valid explanation for not receiving the order on time. The applicant's explanation was accepted, and the COD application was granted. Regarding the admissibility of CENVAT credit on service tax paid, the tribunal ruled in favor of the appellant, stating that the appellant was entitled to pay service tax on the full amount and claim the credit accordingly. The objections raised during the audit were deemed unsustainable, and the adjustment of excess paid service tax against subsequent liability was considered revenue neutral. The appeal was allowed in favor of the appellant, setting aside the impugned order. Case-Laws Service Tax Wed, 25 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362252