2013 (1) TMI 115

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..... there was a closing balance of ₹ 12,87,034/- and ₹ 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. As both the lower authorities have not called for any report from officers in charge of Alkapuri unit as to whether there is a closing balan .....

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..... it of Rs.12,87,034/- taken on service tax and Rs.28,376/- on the education cess (including SHE). Show cause notice was issued to the respondent for explaining the difference. The said show cause notice culminated in an order against the respondent-assessee, directing him to reverse the amount on the ground that they have not been able to satisfy how the credit has been taken. On an appeal filed by .....

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..... perusal of the records it seems so. At the same time, both the lower authorities have not called for any report from officers in charge of Alkapuri unit as to whether there is a closing balance or not, which needs to be verified by the lower authorities. In view of this, I find that the impugned order needs to be set aside and the matter be remanded back to the adjudicating authority for reconside .....

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