2023 (7) TMI 53

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....CA for the Appellant Mr. P. K. Ghosh , Authorized Representative for the Respondent ORDER PER R. MURALIDHAR The Appellant, Bureau of Indian Standards is a part of Ministry of Consumer Affairs. They were issued Show Cause Notice on the following grounds:- (a) They have provided Intellectual Property Right services. (b) They have provided Commercial Training or Coaching....

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....produced Chartered Accountant's Certificate before the Adjudicating Authority to the effect that they have paid excess Service Tax to the extent of Rs.14,27,916/- during the period 2005 to 2010. He had also brought to the notice of the Adjudicating Authority that Service Tax payment of Rs.12,720/- on account of Conference Consulting and Training Fees has already been deposited with the Service Tax....

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....d. 4. The Learned AR submits that the Adjudicating Authority has gone through the Chartered Accountant's Certificate and has held that the issue as to whether the Refund of Rs.14,27,916/- is to be granted or nor is not part of the SCN proceedings on hand. Therefore, as the Appellant did not contest the demand an account of Coaching and Training Services" and towards wrong availment of Cenvat Cr....

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....ilable for verification, the Learned Chartered Accountant submits that this Challan has been mis-placed and the same is not available nor the same has been enclosed along with Appeal Papers. In such a case, the Bench has no means to verify the veracity of this claim. Therefore, the Appeal to the extent of Rs.106,107/- stands dismissed. 7. In respect of the confirmed demand of excess Cenvat Cred....