2018 (7) TMI 332

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.... ORDER Per Shri P. K. Choudhary: This appeal has been filed by the Appellant against the impugned Order-in-Appeal No.194/ST-I/KOL/2017 dated 18.08.17 passed by Commr. of Central Excise (Appeals), CGST & C.Ex., Kolkata. 2. Briefly stated the facts of the case are that the appellant is registered with the service tax authorities for providing maintenance or repair service. A show cause not....

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....nd therefore, as per section 73(4A) of the Finance Act, 1994 there is no requirement of issuance of Show Cause Notice. On perusal of the adjudication order, we find that the adjudicating authority had examined the payment of tax at length. It has also examined the ST-3 returns of the disputed period. There is a dispute on availment and utilisation of cenvat credit on the basis of the closing balan....