2025 (6) TMI 190

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AZHAKAN, MEMBER ( TECHNICAL ) Shri Rajeev Agarwal, Advocate for the Appellant Shri S. K. Dikshit, Authorized Representative for the Respondent ORDER ORDER : [ PER SHRI ASHOK JINDAL ] The appellant is in appeal against the impugned order. 2. The facts of the case are that the appellant was engaged in providing consulting engineers' services. On verification of the appellant&#3....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....appellant could not produce the original invoices pertaining to the CENVAT Credit availed by them, but they had argued that the extended period of limitation is not invocable against them as the facts were disclosed and available with the Department by way of periodical Returns submitted by the appellant. 3.2. During adjudication, the appellant contended that they had reversed Rs.26,94,123/-, a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mitation. To support this contention, he relied on the decision of this Tribunal in the case of Vandana Global Ltd. v Commissioner (Appeals) Central GST, Central Excise & Customs, Raipur (Final Order No. 51135 of 2022) in Excise Appeal No. 53026 of 2018. 7. The Ld. Counsel for the appellant further submits that in their own case, vide Final Order No. 75920/2024 dated 16.05.2024, in appeal no. S....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e said amount has been paid by the appellant, along with interest, and paid a penalty of Rs.8,65,439/-. Therefore, we are of the view that such payment made by the appellant is sufficient to meet the ends of justice in a case where the admitted demand has been paid by the appellant along with interest and 25% of penalty on that. 11. However, the appellant have relied on the decision of Vandana ....