2011 (4) TMI 1171

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....as service recipient and for this purpose, they had service tax registration. The point of dispute I this case is as to whether the service tax on GTA services received by them could be paid out of Cenvat credit. This issue was decided by the jurisdictional Dy. Commissioner against the appellant vide orders-in-original No. 42/DC/STP/S.TAX/2009 and No. 45/DC/STP/S.TAX/2009, both dated 13-11-2009. These orders of the original adjudicating authority both dated 13-11-2009, were received by the appellant on 17-11-2009. As per the records, these orders had been collected in person by Shri Amit Mishra, Manager (Accounts) of the appellants-company. Though the last date for filing appeals against these orders was 17-2-2010, the appeal before the Com....

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....Section 85(3) of the Act, the Commissioner (Appeals), on sufficient cause being shown, can accept the appeal within a further period of three months, that in this case though the orders-in-original passed by the Dy. Commissioner had been received by Shri Amit Mishra, Manager (Accounts) of the appellant-company on 17-11-2009, he did not take any action in respect of the same for filing of the appeal, that he left the job on 27-4-2010, that as is clear from the affidavit filed by the appellant and annexures along with affidavit, he had resigned from the job on 27-4-2010 and his dues had been cleared on 27-4-2010, that it is only when Shri Amit Mishra, Manager (Accounts) left his job and his desk were checked, it was discovered that though the....

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....ioner (Appeals), therefore, has rightly dismissed the appeal as time-barred. 5. I have carefully considered the submissions from both the sides and perused the records. There is no dispute that the copies of the orders-in-original had been collected by Shri Amit Mishra, Manager (Accounts) of the appellant-company on 17-11-2009 and as such, the appeal should have been filed by 17-2-2010. On going through the records, I find that the appellants have enclosed the annexures with affidavit and also enclosed the letter of resignation of Shri Amit Mishra, Manager (Accounts) which show that he left the job on 27-4-2010. Besides this, statement regarding full and final settlement of dues of Shri Amit Mishra, Manager (Accounts), enclosed at A....