2017 (11) TMI 1170

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.... AR for the Respondent(s) ORDER The appellants are in appeal against the impugned order. 2.  The brief facts of the case are that the appellants are engaged in the manufacture of Insoluble Sulphur (Diamond Sulf) and are availing Cenvat Credit in respect of inputs, capital goods and Service Tax. During the audit, it was found that they had been incurring expenditure on freight charges by pa....

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....ition of penalties. Aggrieved from the same, the appellants have filed this appeal. 3.  Ld. Advocate submits that they had submitted ST-3 Returns filed by GTA and copy of GAR-7 Challans before the Ld. adjudicating authority but on the basis of said documents, the Ld. adjudicating authority could not establish that the Service Tax deposited by the service provider was in relation to the servi....