2024 (3) TMI 13

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.... Appellant Shri P. Ganesan, Superintendent (AR) for the Respondent ORDER This appeal is directed against Order-In-Appeal No. VAD-EXCUS- 001-APP-156/2016-17 dated 09.06.2016 whereby the Commissioner (Appeals) upheld the demand of service tax amounting to Rs. 30,07,782/- along with interest and penalty. 2. Shri Saurabh Dixit, Learned Counsel appearing on behalf of the Appellant submits t....

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....out the availability of the Cenvat credit, therefore, only the tax liability which is over and above the Cenvat credit is payable by the appellant from cash and the same was discharged by the appellant. He submits that in this circumstances the identical issued has been considered in various judgments wherein even though the Cenvat credit was not accounted for properly or not but have been claimed....

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....e find that in the present case the limited issue to be considered is whether at the relevant time, the available Cenvat credit should be allowed for adjustment against the total tax liability of the same period or otherwise. We find that if it is found that during the relevant period of liability of the service tax, on the basis of documents if the Cenvat credit is available the same needs to be ....