2021 (6) TMI 850

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....Shri S.Mohapatra, General Manager (Taxation) for the Appellant Shri S.Mukhopadhyay, Authorized Representative for the Respondent ORDER P.K.CHOUDHARY : The present appeal has been filed by the assessee, M/s. Chandi Steel Industries Limited, against Order-in-Appeal dated 16.04.2018 passed by the learned Commissioner (Appeals), Kolkata, whereby the demand of central excise duty of Rs. 3,3....

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....t produced a certificate dated 09.02.2018 from the Bank showing the service tax amount paid on banking services which has been recovered by the Bank by way of debit from the appellant's bank account. The said certificate also mentions the service tax registration number of the Bank branch. In the course of adjudication and first appeal, the appellant has all along been contending that the receipt ....

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.... document on the strength of which credit has been availed is not proper. However, I find that there is no finding in the adjudication order and the appeal order that the input service has neither been received by the appellant nor tax has not been paid on said services. Therefore, the dispute only lies within the narrow encompass of the acceptance of the document on the strength of which credit h....