TaxTMI 
TaxTMI 
2017 (10) TMI 274
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....aj Kumar, A.R. for the Respondent. ORDER [Order per: M.V.RAVINDRAN. ] This appeal is directed against order-in-original No. 48/2016-17-Hyd-III-Adjn.(CE) Dated 19th August 2016. Heard both sides and perused the records. 2. On perusal of the records it transpires that the issue is regarding confirmation of the demand of ineligible CENVAT cr....
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.... not taxable services. Hence any tax paid by the service provider cannot be availed as CENVAT credit. 3. As regards denial of CENVAT credit of Rs. 32,48,013/- on the invoices of sub-contractor, it is seen from the records that the appellant has produced various documents regarding declaration from the contractor for not availing CENVAT credit, income statement to p....
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....x paid on delayed penal charges, towards purchase of land, I find that undisputedly, the documents indicate that the service provider has discharged the service tax liability on them. He was not supposed to do so. It is settled law that if the documents indicate discharge of tax/duty liability and there is no dispute as to the fact that the said services are rendered ....
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.... CENVAT credit availed on invoices of sub-contractor for an amount of Rs. 11,57.569/- which according to learned Chartered Accountant, the demands have been dropped while Revenue's case is that the said demands have not been dropped. On perusal of the records, I find that there is some confusion to that effect. Accordingly without expressing any opinion on the merits of thi....