2014 (7) TMI 411

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....t requested the appellant, (a Cable Operator), to produce CENVATABLE invoices / Challans / Bills in support of CENVAT Credit of Rs. 57,947/- taken by them during the period of ST-3 Return, but the appellant failed to produce the same. Therefore, Show Cause Notice was issued to the appellant for demand and recovery of irregularly availed CENVAT Credit of Rs. 57,947/- alongwith interest and imposition of penalty under Section 76 of Finance Act, 1994 and penalty under Rule 15(3) of the CENVAT Credit Rules, 2004. The demand of Rs. 57,947/- was confirmed against the appellant along with interest & penalty under Section 76 vide Order-in-Original dated 27.02.2009, as the appellant failed to produce requisite CENVATABLE documents. Penalty of Rs. 2,....

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....not in a position to attend personal hearing at Ahmedabad on 16.05.2014; (iii) That the appellant has correctly availed CENVAT Credit on the basis of bills raised by Z Net Work electronically, which contained all particulars as required under Rule 9(1) of the CENVAT Credit Rules, 2004 except signatures of issuer; (iv) That the Revenue has not denied that the appellant was engaged in providing Cable Net Work and receiving input services from Z Net Work, Star Net Work etc. The Revenue has also not denied that the appellant did not receive the said input service from Z Net Work etc. The Revenue has also not denied that the appellant has not paid due service tax on input services as well as not disputed that the service tax involved in th....