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TMI Blog2013 (12) TMI 1220X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee has not proved that they were eligible for any CENVAT credit - The adjudicating authority has not adopted such logic which would imply that there such logic would not have been adverse to the appellant - Conditional stay granted. - ST/86/2011 - - - Dated:- 26-2-2013 - P K Das And Mathew John, JJ. For the Appellant : Shri R Raghavan, Adv. For the Respondent : Shri D P Naidu, ADC ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not discharged service tax for such services. For such reason, Revenue issued Show Cause Notice for recovery of such tax not paid and its adjudication has resulted in confirmation of demand Rs.19,50,435/- for the period 2005-06 to 2007-08. 3. The counsel for appellant submits that in the first year, they were eligible for threshold exemption which was for tax amount of Rs.40,000/-. He further su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounsel submits that he had made three payments relating to the impugned demand which are as follows:- 1. Challan No.00011 dt.5.1.2008 for Rs.1,62,753/- 2. Challan No.00001 dt.8.4.2008 for Rs.2,94,140/- 3. Challan No.001 dt. 2.8.2008 for Rs.5,00,000/- Thus, according to him, out of the total demand approx. Rs.9.56 lakhs has already been deposited. He says that He says that even in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant. 6. We are prima facie not in agreement with the argument that benefit under Notification No.1/06-ST cannot be extended for the reason that assessee has not proved that they were eligible for any CENVAT credit. The question if at all to be examined was whether supply of material was involved or not. The adjudicating authority has not adopted such logic which would imply that there such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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