2019 (10) TMI 817

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....der No. 70999-71001/2019<br>Service Tax<br>Hon'ble Mrs. Archana Wadhwa, Member (Judicial) And Hon'ble Mr. Anil G. Shakkarwar, Member (Technical) Shri Nishant Mishra, Advocate for Appellant Shri Sandeep Kumar Singh, Authorized Representative for Respondent ORDER ARCHANA WADHWA After hearing both the sides duly represented by learned advocate, Shri Nishant Mishra appearing for the appellant ....

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....l of the said credit which stand culminated into the impugned order passed by the Commissioner vide which he has confirmed the demand by denying the credit along with confirmation of interests and imposition of penalty. 3. The appellant has filed a miscellaneous application for placing additional evidences on record, apart from submitting the retraction of the statement by one Shri Sumit Sharma, ....

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....ax, the same would be available as a credit to the service recipient. Revenue has disputed the fact of payment of service tax by M/s STPL on the ground that they were not found to be in existence at the time of investigations conducted by the Revenue. Further, Revenue has relied upon statements of various persons, who have not been offered for cross-examination. 5. Inasmuch as in the miscellaneou....