2012 (9) TMI 632

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..... dit is mostly in respect of capital goods needs to be verified by the adjudicating authority - matter is remanded for verification - ST/1256 of 2011 - 107 of 2012 SM (BR), S-117 of 2012 & M-39 of 2012 SM (BR) - Dated:- 2-2-2012 - MATHEW JOHN, J. Arvind Singh Chawla for the Appellant. P.K. Sharma for the Respondent. ORDER 1. In this case, there is a delay of seven days in fili .....

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..... nput services and not capital goods. When such credit alone is considered, the utilization is well within the prescribed limit in the said Rule and therefore, demand is not maintainable. 4. On perusal of the record, it is seen that this plea had not been taken at the adjudication proceedings or appellate proceedings stage. The decision on this issue in the case of another service provider came .....

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