2022 (6) TMI 1041

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....the Department ORDER The appellant in the present case is engaged in providing taxable services relating to 'Renting immovable of property', 'Transport of goods transport agency service', 'Business auxiliary services', 'Maintenance or repair services' and 'Scientific and technical consultancy service'. During the course of audit of appellants record, it was observed that appellant has availed Ce....

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....been confirmed for want of requisite documents i.e. copy of challan No. 28067 dated 06.07.2017, 29936 dated 06.07.2017 and 4079 dated 21.07.2017 involving Cenvat credit availed Rs. 5,26,497/-. 2. The present appeal has been filed to assail the said order confirming the partial demand. 3. I have heard Shri S C Kamra and Shri Dubey learned Counsels for the appellant and learned Authorised Represen....

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....ed Counsel laid emphasis upon the compilation of challans as was maintained in the appellants' Service Tax register. It is mentioned that the Adjudicating Authority below has failed to appreciate the typing error as has been committed in the show cause notice with respect to challan numbers and also failed to revise the respective amounts mentioned in the Service Tax register which dully corrobora....

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....t is observed that the Original Adjudicating Authority has confirmed the entire demand / reversal of Cenvat Credit of Rs.18,09,098/- for the sole reason that the appellant has failed to produce any documentary evidence by which it can be established that the service have been received before 1.7.2017. Commissioner (Appeals) also while confirming the demand of Rs. 5,26,497/- has held the non-availa....