M\/s Excel Infocom Pvt. Ltd. Versus CGST & C. Ex., Kolkata North
Service Tax
2018 (7) TMI 332 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 23-3-2018
S.T. Appeal No.75416\/18 – FO\/75979\/2018
Service Tax
SHRI P. K. CHOUDHARY, JUDICIAL MEMBER
\nShri Sunil Modi, FCA for the Appellant (s)
\nShri D. Haldar, Asstt. Commr. (A.R.) for the Revenue
\nORDER
\nPer Shri P. K. Choudhary:
\nThis appeal has been filed by the Appellant against the impugned Order-in-Appeal No.194\/ST-I\/KOL\/2017 dated 18.08.17 passed by Commr. of Central Excise (Appeals), CGST & C.Ex., Kolkata.
\n2. Briefly stated the facts of the case are that the appellant is registered with the service tax authorities for providing maintenance or repair service. A show c<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nded that they had paid the interest and the penalty and therefore, as per section 73(4A) of the Finance Act, 1994 there is no requirement of issuance of Show Cause Notice. On perusal of the adjudication order, we find that the adjudicating authority had examined the payment of tax at length. It has also examined the ST-3 returns of the disputed period. There is a dispute on availment and utilisation of cenvat credit on the basis of the closing balance of cenvat credit in the year 2010-11 and the subsequent period. The adjudicating authority had given the detailed figures of the said period in the adjudication order and observed that the appellant has paid the service tax along with interest and the penalty of 25% of service tax payable the<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s Excel Infocom Pvt. Ltd. Versus CGST & C. Ex., Kolkata NorthService Tax2018 (7) TMI 332 – CESTAT KOLKATA – TMICESTAT KOLKATA – ATDated:- 23-3-2018S.T. Appeal No.75416\/18 – FO\/75979\/2018Service TaxSHRI P. K. CHOUDHARY, JUDICIAL MEMBER Shri Sunil Modi, FCA for the Appellant (s) Shri D. Haldar, Asstt. Commr. (A.R.) for the Revenue ORDER Per Shri … Continue reading “M\/s Excel Infocom Pvt. Ltd. Versus CGST & C. Ex., Kolkata North”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12508","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12508","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12508"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12508\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12508"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12508"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12508"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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