2016 (6) TMI 615

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... The present appeal has been filed by the appellant with respect to OIA No. 53/JSR/2012 dt 17/4/2012 passed by Commissioner (Appeals) Ranchi as first appellate authority. 2.  None appeared for the appellant today when the case was called out for hearing. This case was earlier fixed for hearings on 21/5/2015, 17/7/2015, 27/8/2015, 09/10/2015, 04/12/2015, & 05/02/2016. On all these occasio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nvat credit on the basis of cenvatable documents received from M/s Radha Enterprises, Durgapur. No evidence could be produced by the Revenue that at the time of taking credit appellant was aware of non tax payment status. It is also observed from the case records that appellant has relied upon the following case laws that for nonpayment of service tax action can be taken against the service provid....