2023 (7) TMI 1590

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....hri Ajay Kumar Samota, Superintendent (AR) RAMESH NAIR This appeal is directed against Order-In-Appeal dated 31.05.2013 whereby Commissioner (Appeals) upheld the demand of Cenvat Credit of Rs. 4, 06,163/- and corresponding interest and penalty. The appellant being aggrieved with the said impugned order filed the present appeal. 2. Shri Pulak Kumar Saha, Learned Chartered Accountant appearing on....

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....He submits that as regard the payment of service tax by the appellant branch is not under dispute therefore, the credit should not be denied. 3. Shri Ajay Kumar Samota, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. I have carefully considered the submissions made by both sides and perused the records. I find that even though the a....