2019 (4) TMI 1002

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....p; A. K. Biswas, Supdt. (A.R.)  for the Revenue ORDER Per Shri P. K. Choudhary : The applicant has filed the present Miscellaneous Application for condoning the delay of 20 days in filing the appeal before this Forum. 2. In view of the submissions made by the ld. Advocate for the applicant and the reasons as explained in the application, the delay in filing the appeal is condoned. The Mis....

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....e 15(2) of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. On appeal, the ld. Commissioner (Appeals) upheld the adjudication order and rejected the appeal. Hence the present appeal before the Tribunal. 6. The ld. Advocate appearing on behalf of the appellant, submits that as per Rule 9(1)(e) of Cenvat Credit Rules, 2004, the Cenvat Credit shall be taken by the ma....

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....o pay service tax and after paying the service tax, they have taken cenvat credit of the same on the basis of paid challan. The ld. Advocate also contended that the consignment notes/bills contained in all the particulars as stated in the Explanation to Rule 4B. Further, Rule 4A & 4B of the Service Tax Rules, 1994 are applicable to the service provider and not to the service receiver. In support o....