2018 (5) TMI 1524

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Dr. D. M. Misra None present for the appellant. Heard the Ld. AR for the Revenue. 2. This is an appeal filed against the order-in-appeal No. VAD-EXCUS-001-APP-319-2017-18 dated 18.08.2017 passed by Commissioner (Appeals), Central Excise & CGST-Vadodara. 3. The short issue involved in the present Appeal is: whether the appellant had short paid service tax of Rs. 2,44,017/- during the perio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nue submits that since the issue was not raised before the Adjudicating Authority, therefore, it could not be verified. 6. I find that the appellant had categorically claimed that out of the total short payment of Rs. 2,44,017/- an amount of Rs. 1,86,262/- has been paid in the Financial Year 2012-13, as provision was only made in the year 2011-12, whereas bills were raised subsequent year 2012-....