Straightaway relying on statement of persons & demanding tax is unsustainable

Reynolds Petro Chem Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad) Held that the Adjudicating Authority had failed to follow the requirement of Section 9D of the Act regarding examination in chief of witness, therefore demand of service tax on the basis of statements of persons cannot be sustainable. Facts- The Investigation revealed that appellant was engaged in trading as well as providing commission services. They had received the commission/brokerage amount. Investigation also revealed that Appellant have availed the cenvat credit without having any corroborative evidence. Accordingly, show ...