2014 (1) TMI 1417

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..... cause most of the receipts under disputes relate to services rendered during March 2006 and during this months the new condition has been imposed. However the impugned order shows details of Cenvat credit availed from April 2006 only. The whole matter is dealt with on the premise that rate as prevalent on the date of receipt of consideration for service will apply - Stay granted. - ST/1608/2011 - .....

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..... rvice Tax was paid at the appropriate rate as is indicated in col. 3 4 of the table. If this aspect is considered, the appellant has fair chance to success in its appeal. Without considering such aspect, the appellate authority remained in confusion and denied relief to the appellant. While he agreed in the first part of the recorded fact at page 5 of his order, he concluded against the appellan .....

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..... ailable only if Cenvat credits on capital goods and input services are not availed. From 1-4-2006 the appellant started paying tax without availing abatement as per Notification No. 9/2004-S.T. 5. The present dispute is about service provided prior to 1-4-2006 but consideration for such service received after 1-4-2006. The argument of the appellant is that the abatement would be available to it .....

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