2018 (10) TMI 533

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....The facts of the case in brief are that the appellant was earlier an 100% EOU having been established in terms of LOP No. Per.351/VSEZ/2006 dated 24.05.2006 issued by the Development Commissioner, VSEZ, Visakhapatnam engaged in the manufacture of bulk drug, having its factory located at Survey No. 69, Chandrapadi village, Vinjamur Mandal, Nellore District, Andhra Pradesh. Consequent to their decid....

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....ecisions relied upon. He submits that on being advised that the appellant is liable to pay service tax on the commission paid to their overseas agencies, covering the period from April 2006 to December 2012, involving an amount of Rs. 3,78,284/- and on being further advised to avail the VCES Scheme announced by the Government, they filed their declaration under VCES Scheme and also paid 50% of the....

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....e case of the Revenue that the credit was taken beyond the period of six months from the date of issue of the document specified under rule 9(1) of CCR contrary to the provisions contained in Rule 4(7) of CCR 2004 read with Notification No. 21/2014 CE(NT), dated 11.07.2014. 3. Ld. DR reiterates the orders of the lower authorities. 4. Heard both sides and perused the appeal records. I find that t....