2018 (9) TMI 1509

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....dent ORDER Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Appeal No.390/ST/ALLD/2017 dated 17/11/2017 passed by Commissioner (Appeals), CGST & Central Excise, Allahabad. 2. The appellants are providing 'Courier Service'. On the basis of difference between the value declared in ST-3 Returns and Bank Statements demand of service tax of Rs. 4,04,433/- was raised. On contest....

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....eed to issue show cause notice as provided under Sub-section (3) of Section 73 of Finance Act, 1994. In respect of the balance amount of Rs. 75,812/-, he has submitted that the appellant is having Cenvatable Invoices and the same were produced before the Original Authority and also before the Auditing Party and due to mistake of their employee said Cenvat credit was not availed by them. 4. Heard ....