2019 (9) TMI 113

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....e for the Respondent ORDER RAMESH NAIR The brief facts of the case are that on certain services the appellant did not discharge the service tax, subsequently the Preventive Officer pointed out on the visit of the factory that the appellant have not paid the service tax on reverse charge basis in respect of services such as man power service, security service, GTA service etc,. On pointing....

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....e suppression of fact, is not admissible. The adjudicating authority denied the cenvat credit and the same was upheld by the Commissioner (Appeal), therefore the present appeal. 2. Sh. Amal Dave, Ld. Counsel appearing on behalf of the appellant submits that there is no suppression of facts for the reason that after the inquiry from the Preventive Officer, the appellant admittedly paid the servi....

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.... • Hindalco Industries Ltd.-2015 (40) STR 155 (Tri.-Del.) 3. Sh. L. Parta Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. Heard both the sides and perused the records. I find that the only reason for denial of the credit invokation of Rule 9(1)(bb). I find that though the matter was investigated by the Preventive Offi....