2010 (7) TMI 381

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e payment was made even though the service was not taxable at that point of time and they subsequently took credit of the tax paid. The objection of the department is to availment of credit on the ground that the only method to be followed by the assessees was filing refund claim. The assessees also had not disputed that they were not entitled to credit but only argued that the demand is barred by .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X