2025 (7) TMI 1263

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....AM SINGH, MEMBER (TECHNICAL) Shri. Amber Kumrawat, Advocate (Amicus Curiae) for the Appellant Shri. Rajesh Nathan, Assistant Commissioner (AR) for the Respondent ORDER SOMESH ARORA These are two appeals, one filed made by the appellant against confirmation of demand of service tax and the other by the department against allowing of Cenvat Credit of Rs. 74,21,511/- on account of vari....

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....ity. We find that the Commissioner has relied upon various judgments and allowed the benefit on the basis that the underlying transactions and their authenticity is not doubted so, substantive benefit cannot be disallowed for only procedural lapses as have been enumerated above. Giving benefit to the party, he reasoned that substantive transactions are not doubted by the department in the show cau....

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....AHABAD • Kamakhya Steels (P) Ltd. Vs. CCE, Meerut-2000 (121) ELT 247 (Tribunal-LB) • CCE & Customs, Vs. Steelco Gujarat Ltd. -2010 (255) ELT 518 (Guj.) • Bajaj Tempo Ltd. Vs. CCE & Customs, -1999 (106) ELT 145 (T) 3. The learned AR opposes the relief and requests for setting aside the order allowing Cenvat Credit. He relies on the decision in the case of C....

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....dit by the learned Commissioner. 4.1 On the second issue which pertains to period April 2005 to March 2008 involving differential service tax raised over and above the amount agreed upon by the appellants. The same has been upheld without providing adequate reasons for working of the same by the department. The order therefore, leaves much to be desired on this aspect of the demand. We, therefo....