CESTAT: Burden of proof lies on Revenue w.r.t. intention of assesse to evade Excise Duty

Mahatma Gandhi University of Medical Sciences and Technology Vs Commissioner Central Excise & Central Goods and Service Tax (CESTAT Delhi) Mahatma Gandhi University of Medical Sciences and Technology (the Appellant) filed an appeal against impugning the Order-in-Appeal No. 210 (SM)/ST/JPR/2020 dated May 15, 2020 passed by the Commissioner (Appeals), Central Excise & CGST, Jaipur (the Respondent). In the impugned order, the Respondent had alleged the Appellant of intentional evasion as they were short on the payment of Service Tax under Reverse Charge Mechanism for the period of April, ...