2020 (1) TMI 67

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....R) for the respondent ORDER After hearing both sides, I find that the appellant is engaged in the manufacture of iron and steel articles classifiable under Chapter 72 of the Schedule to the Central Excise Act. They were also registered with the service tax authorities and were paying service tax, on reverse charge basis, in respect of GTA service so received by them and were taking the credi....

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....e Commissioner (Appeals) rejected the appeal in terms of Rule 5 of the Central Excise (Appeals) Rules, 2001 by observing that as the appellant did not file any reply nor caused any appearance before the original adjudicating authority, they are prevented from placing any evidence on record before Commissioner (Appeals), in support of their defence. Accordingly, without going into the merits of the....

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....t Rules, 2004, an assessee is entitled to avail the full credit of service tax PAID and not the tax payable. Inasmuch the appellant had paid 100% service tax they were entitled to credit of entire tax so paid by them. 5. The above legal issue is no more res integra and stands settled by various decision. One such reference can be made to Bombay High Court judgment in Commissioner of Central Exc....