2019 (1) TMI 1433

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....or the Appellant Shri. L. Nandakumar, AC (AR) for the Respondent ORDER This appeal has been filed by the assessee/appellant against the impugned Order-in-Appeal No. 172/2017 dated 26.07.2017 passed by the Commissioner of G.S.T. & Central Excise, Coimbatore. The period of dispute is from April 2009 to March 2014. 2.1 Briefly stated, the appellant is engaged in providing taxable services....

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....f wrongly availed Credit to the tune of Rs. 79,304/- along with applicable interest and penalties. On appeal before the first appellate authority, the Commissioner (Appeals) vide Order impugned herein rejected the appeal so filed thereby upholding the Order-in-Original passed by the adjudicating authority. Aggrieved by the same, the appellant has come in appeal before this forum. 3. Today when ....

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....furnished by the appellant. 6. I have considered the rival contentions and perused the documents placed on record. 7. I find from a perusal of the impugned Order that the impugned demand is raised on the ground that the appellant had not furnished any supporting evidence in the form of documents. However, Ld. Consultant submitted that the appellant had furnished all such necessary documents ....