2013 (8) TMI 603

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....drasekharan The appeals are directed against Order-in-Original No. 22 to 24/ST-II/RS/2012 dated 28.9.2012 passed by the Commissioner of Service Tax, Mumbai-II. Vide the impugned order, CENVAT Credit totally amounting to Rs. 6,48,48,474/- has been denied to the appellant and ordered to be recovered along with interest thereon apart from the imposition of penalty of equivalent amount under the pr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat they had not received the show-cause notice dated 5.6.2009 and therefore are not in a position to reply to the said notice. However, the adjudicating authority observed that the notice has been served on the appellant and observed that the notice has been sent to the appellant through Courier Agency and the Courier Agency has not returned the same and, therefore, it should be presumed that the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e, Ahmedabad-II vs. Cadila Healthcare Ltd., where in a similar circumstances, the Hon'ble High Court held that appellant would be eligible to avail CENVAT Credit of the Service Tax paid on commercial or industrial construction services when such constructions are later on used for manufacturing activity. The Counsel also relies on the decision s of the Tribunal in the case of Sai Sahmita Storages ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Ltd. Further, another copy of the said notice was sent on 31.5.2010, which was returned undelivered. Sending show-cause notice through courier is not an approved mode of service envisaged under Section 37C of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. Any summon or notice to the party has to be sent by registered post with acknowledgement due, to the person for who....