2014 (11) TMI 542

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....red on behalf of the appellant against Order-in-Appeal No.07(ST)/RPR-II/2013 dt.04.06.2013 passed by the Commissioner(Appeals), Raipur wherein  the Commissioner (Appeals) has rejected their appeal on the ground that Commissioner (Appeals) did not have power to remand the matter. 2. The facts briefly explained by the ld.CA wherein main issue involved as per summary given in their grounds of a....

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..... 17,70,000/- is shown in the service tax return for the period 1.10.2006 to 31.03.2007 as same was received during that period. The service tax was paid prior to issue of show cause notice. Regarding taxable value of Rs. 16,00,000/- it came out from the facts that concerned invoices were cancelled and no realization was effected on these bills. Regarding taxable value of Rs.,1,00,000/-, ld.CA con....

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....er Rule 5 of Central Excise (Appeals) Rules, 2001. Commissioner (Appeals) held that these documents were not submitted before adjudicating authority. Ld.DR submits that the appellant must co-operate with the department so that the documents could be verified by the adjudicating authority. 6. Heard both sides and examined the facts on record. 7. Learned counsel has brought on records that though ....