2013 (11) TMI 348

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..... subscribers in Tamil Nadu other than in Chennai. There is another group company by name M/s. Aircell Cellular Limited, which provides services to the subscribers within Chennai. The customers of M/s. Aircel Cellular Limited when they are roaming in the area assigned to the applicant, sometimes purchase the recharge coupons which are sold by the applicant along with service tax. Such service tax co .....

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..... of credit taken by the applicant by adjusted during the period August'2007 to March'2008. After adjudication an amount of Rs.2,19,36,614/- is confirmed against the applicant along with interest and penalties. Aggrieved by the said order, the applicant has filed an appeal along with the stay petition. 3. The Ld. Counsel for the applicant submits that this is a case where there is no revenue loss .....

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..... x was refunded to the person from whom tax was collected. Such refund is not made in this case but the amount is paid to another company. He argues that since the adjustment is not made as per provisions in Rule 6(3) the adjustment is illegal and the impugned order for recovery of such adjusted amount is proper and legal. 5. We have considered the submissions on both sides. Prima facie, we are of .....

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