2019 (4) TMI 1919

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...., Authorized Representative for the Respondent ORDER PER: S.K. MOHANTY Brief facts of the case are that the appellant is engaged in the business of providing customer oriented service in shipping and offshore activities. The appellant is registered with the service tax department for providing various taxable services, defined under section 65 of the Finance Act, 1994. During the course o....

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....iled Cenvat credit by the appellant. The matter was adjudicated vide order dated 21.10.2016, wherein Cenvat credit amount of Rs. 26,79,515/- along with interest was confirmed and equal amount of penalty was imposed on the appellant under Rule 15 (3) of the Cenvat Credit Rules, 2004 read with Section 78 of the Finance Act, 1994. On appeal, the learned Commissioner (Appeals-I), CGST & Cx., Mumbai vi....

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.... the learned AR appearing for Revenue reiterated the findings recorded in the impugned order. 4. Heard both sides and perused the records. 5. I find that in the grounds of appeal annexed to the appeal memorandum, the appellant has specifically urged that the accounts/records submitted by the appellant during the course of adjudication proceedings were not properly considered by the authoriti....