2024 (5) TMI 69

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....ECHNICAL ) Shri Jay Cheda , Advocate with Ms. Shambhavi Devalkar , Advocate for the Appellant Shri Priyesh Bheda , Joint Commissioner , Authorised Representative for the Respondent ORDER PER : DR. SUVENDU KUMAR PATI Confirmation of Service Tax demand of Rs.31,99,84,269/- by the Commissioner of Central GST, Audit-I, Pune on the ground that Appellant had availed ineligible credits alongwith....

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....ed the demand etc. raised in the show-cause notice and only allowed Appellant to exercise option to pay reduce penalty on fulfilment of conditions of payment of duty and interest within 30 days of the communication of his order. 3. During course of hearing of the appeal, learned Counsel for the Appellant Mr. Jay Cheda submitted that during the course of business Appellant had entered into agreeme....

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....alam Ms General Insurance Co. Ltd. Vs. CGST & CE reported in 2021 (3) TMI 24 - CESTAT CHENNAI, Cholamandalam Ms General Insurance Co. Ltd. Vs. CGST & CE reported in 2021 (9) TMI 442 - CESTAT CHENNAI, ICICI Lombard General Insurance Co. Ltd. Vs. CGST & CE reported in 2023 (2) TMI 1093 - CESTAT MUMBAI, Future General India Insurance Co. Ltd. Vs. CC reported in 2023 (4) TMI 922 - CESTAT MUMBAI, Tata ....

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....her hand, learned Authorised Representative for the Respondent-Department Mr. Priyesh Bheda supported the reasoning and rationality of the order passed by the Commissioner and took us through para 37 & 38 of the Order-in-Original wherein admission of employees concerning not providing infrastructure expenses, not renting any portion of premises was available to justify that those amount paid were ....