2016 (6) TMI 78

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.... category of Photography Service, Management, Maintenance or Repair Service and Information Technology Service. On verification of cenvat credit documents by the department, it was found that certain documents did not have service tax registration number. It was alleged that the appellant had availed on the basis of improper documents to the tune of Rs. 3,00,639/- for the period from April-2009 to March-2010, resulting in short payment of service tax under Rule 14 of CCR 2004. It was further noticed that appellant had availed cenvat credit on input services like House Keeping Services, Pest Control Service etc., which were not used for providing output services, in contravention of Rule 2(l) of CCR, 2004. Further, in respect of certain invo....

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....he said order of learned Commissioner (Appeals), the appellant preferred the appeal before Tribunal. 3. Heard both sides. The Commissioner (Appeals) had, in para 5 of his order tabulated the issues under dispute and in para 6, he had stated that the grounds through which the appellant had assailed the impugned order are bald allegations unsupported by relevant documents and had remanded the matter back to the original authority only with respect to Sl.No.1 in the Chart which is that the Appellant did not furnish proper documents to claim eligibility of cenvat credit. 4. As regards the invoice raised on M/s Prasad Corporation Limited, Mumbai, in respect of input service, it is the contention of the Appellant that the service provider h....