2013 (1) TMI 115

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..... appeal is filed by the Revenue against order in appeal No.Commr(A)/399/VDR-II/2010, dt.09.12.10.   2. The relevant facts that arise for consideration are that during the course of scrutiny of ST-3 returns filed by the respondent for the period April 2008 to September 2008, it was noticed by the lower authorities that there was an excess credit of Rs.12,87,034/- taken on service tax and Rs.28 .....

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..... pon the ST-3 returns filed by the respondent s Alkapuri Unit before the authorities for the period October 2007 to March 2008 and submits that there was a closing balance of Rs.12,87,034/- and Rs.28,376/-. It is his submission that since the unit at Alkapuri was closed, the entire amount lying in credit was taken into account by their Maneja unit. On perusal of the records it seems so. At the same .....

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