2024 (5) TMI 413

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.... was observed that the appellant for getting the said construction had engaged M/s. S.S. Infratech, Jaipur to provide the construction of "Residential Complex Service". The department observed that the said service provider, M/s. S.S. Infratech, Jaipur had raised the invoice of Rs.15,00,831.81/- to the appellant. The appellant has not paid the service tax with respect to the said amount, however, has availed and utilized the Cenvat credit of Rs.1,89,235/-. The Cenvat credit is accordingly alleged to have been wrongly availed and as such is alleged recoverable as per Rule 4 (7) of Cenvat Credit Rules, 2004. Accordingly, vide Show Cause Notice No. 1587 dated 14.02.2020, total service tax amounting to Rs.1,89,235/- is proposed to be recovered.....

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....tunity of appellant to appear and pursue this appeal is hereby closed. Arguments on behalf of the department heard. 2. Learned Departmental Representative has brought to the notice that written synopsis was already filed on 01.03.2024. It is mentioned that the appellant has availed Cenvat credit of the service tax, however, the amount of service tax has not been paid by him. Appellant has failed to produce any evidence about discharge of service tax liability by M/s. S.S. Infratech, the service provider for the appellant. These facts have clearly been considered by the adjudicating authorities below. The finding in Para 8.3 and 8.5 of the order under challenge/Order-in-Appeal have been impressed upon as correct in the light of above notice....