2017 (5) TMI 1146

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....agori, Authorised Representative ORDER Per: Ashok K Arya 1. Shri P R Mehta is in appeal against OIA No.COMMR-A-/50/VDR-I/2008 dated 27/03/2008 whereunder interalia demands of service tax of Rs. 65,325/- and of Cenvat Credit of Rs. 18,066/- alongwith penalties have been sustained. 2. The brief facts are that: i) The appellant short paid service tax of Rs. 29,890/- for the perio....

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....e tax amounting to Rs. 65,325/-. iv) Therefore, SCN (Show Cause Notice) was issued to the appellants which was adjudicated by the adjudicating authority vide order-in-original dated 17.07.2007 confirming the following: (a) the demand of service tax of Rs. 29,890/- short paid; (b) disallowed Cenvat Credit of Rs. 25,311/- availed and utilized without producing related invo....

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....envat Credit Rules, 2004. vi) The appellant is in appeal before the Tribunal against the said order-in-appeal. 3. With background of above facts, both sides represented by Ld. Counsels, Shri Aditya Tripathi and Ms. Nitina Nagori have been heard. 4. After having carefully gone through the facts of the case and submissions of both sides, it appears that the impugned order rightly conf....