TaxTMI 
TaxTMI 
2011 (8) TMI 301
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.... and proceedings were initiated by issuing show cause notice on 01.02.2010. Both the lower authorities have confirmed the demand for the cenvat credit taken with interest. Further, penalty equal to the cenvat credit taken has also been imposed. 2. Learned advocate on behalf of the appellants submitted that appellants had been issued with two show cause notices for recovery of cenvat credit of service tax paid on CHA services and Commission Agents. While submitting reply, reply prepared for CHA service and Commission Agent service got inter changed. Except for the name of the service and the amount involved, all the remaining points to be submitted for defending availment of cenvat credit in respect of both the show cause notices w....
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....o make correct submissions before the original adjudicating authority, in terms of Central Excise (Appeal) Rules, 2001, appellant could not raise the new ground before Commissioner (Appeal) nor can they raise it before the Tribunal. Therefore, he submits that appeal is liable to be rejected. 4. After hearing both the sides, it was noticed that both the lower authorities have not decided the issue on merits but have rejected the claim for cenvat credit on the ground that the appellant had not submitted the points in defence relating to commission agent service but reply related to only CHA service. This being the position, the matter before me involves only a legal issue as to whether the appellant have been heard on merits or not ....
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.... the appellant to adduce evidence relevant to any ground of appeal. 6. In this case, according to learned Commissioner (Appeals) none of the above conditions are satisfied. However, as submitted by the learned advocate that question as to whether the submission made before learned Commissioner (Appeal) can be called as additional evidence itself is a doubtful proposition. Admittedly, the show cause notice itself says that assessee had availed cenvat credit of service tax paid to service provider namely commission agents related to exports as well as domestic clearance. This fact is not at all in dispute. Therefore, as submitted by the learned advocate the defence for this charge would be only legal defence namely, whether credit i....
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....elated to CHA service as far as availment of credit is concerned, whereas the show cause notice was totally on a different service. Even during personal hearing, learned original adjudicating authority did not even ask learned advocate as to how and why reply had been given in respect of a totally different service. Surprise become even more when we take note of the fact that original adjudicating authority himself mentions that defence reply was in relation to CHA services whereas show cause notice relates to commission agent service. On this ground learned authority decided that the appellant had not at all defended the case and he also stated that he has carefully gone through the case laws cited by the assessee which are not applicable ....
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....h Courts and Hon'ble Supreme Court take up the appeals only when substantial question of law is involved. In fact, according to the Central Excise law, Hon'ble High Court or Hon'ble Supreme Court take up the appeal only when substantial question of law is involved. 9. Similarly, reliance of the learned advocate on the decision of the Tribunal in the case of Shramik Sarva Seva Trust vs. CCE & Commissioner of Service Tax, Aurangabad -- 2010-TIOL-772-CESTAT-MUMBAI, is also misplaced in view of the fact that, in that case, the appellant had accepted and paid the tax liability and had contested only penal liability before the adjudicating authority. There was no issue involved as regards mistake in presenting the facts and mistake is i....