2018 (9) TMI 1506

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.... Shri Pawan Kumar Singh, Supdt (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No. 26-ST/APPL-LKO/LKO/2015 dated 27/01/2015 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Lucknow. 2. The brief facts of the case are that the appellants were manufactures of Sugar. The appellants entered into purchase contract....

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....sel for appellant. She has submitted that the payment was made for appearance of said legal consultancy firm before the authority which was to settle the dispute in arbitration. Further, she has submitted that the demand was raised by invoking extended period and that service tax was to be paid under reverse charge which was admissible as Cenvat credit and therefore, there was no intention to evad....