2015 (11) TMI 622

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.... N.K. Chowdhury, Adv. For the Respondent : Shri S. Sharma, Commr.(AR) ORDER Per Dr. I.P. Lal. This Appeal has been filed by the appellant against Order-in-Original No.11/Commr/ST/GHY/13-14 dated 29.01.2014 passed by the Commissioner of Central Excise & Service Tax, Guwahati as Adjudicating Authority. Under this Order-in-Original dated 29.01.2014 Adjudicating authority has confirmed Ser....

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..... Shri S.Sharma, Commr.(AR) appearing for the Revenue argued that appellant is a service provider and is required to discharge Service Tax  at appropriate rate. That if main contractor is also paying Service Tax then Service Tax paid by the appellant as sub-contractor can be taken as CENVAT Credit by the main appellant. Learned AR also brings to the knowledge of the Bench that appellant did n....

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....equired to be remanded to the Adjudicating authority for fresh consideration. However, it is also observed that appellant has not co-operated with the Adjudicating authority during the course of adjudication proceedings Appellant is thus required to be put to some condition so that appellant takes the adjudication proceedings seriously. It is accordingly ordered that appellant should deposit an am....