2013 (12) TMI 1176

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssue, in this case, lies in a narrow compass, after granting stay, we take up the appeal itself for hearing. 2. Heard both sides and perused the records. 3. The appellants are engaged in providing taxable service of "Club or Association Service" and facilities thereof to their members. It has been alleged that they have availed ineligible credit on input services during the period 01.04.2007 to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s context, he drew the attention of the Bench to para 18 of the impugned order and upon a perusal of the same it can be inferred that the appellant's request to provide work sheet was not acceded to by the learned Commissioner so as to enable them to ascertain as to how the excess availment of credit amounting to Rs.24,10,286/- and Rs.10,67,514/- had been arrived at by the learned Commissioner. Th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the worksheet. It is observed that the worksheet had been provided to the appellants and the same is available in the case records. We are not convinced with the argument of the Revenue that the worksheet is available in the case records, which is annexed to the impugned order and, therefore, the demand is justified. In our considered view, it is a fit case, where the appellant deserved to be gra .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X