2014 (6) TMI 240

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t this juncture, learned SDR submits that it has to be verified whether the amount which has been reversed by the appellant is the correct amount which was confirmed by the lower authorities on which credit was taken. At this juncture, as we find that the appellants have reversed the Cenvat credit taken due to which benefit of Notification No. 1/2006 had been sought to be denied, we allow the appl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rmed by the lower authorities on the ground that the appellants had claimed the benefit of Notification No. 1/2006-S.T., dated 1-3-2006 by paying concessional rate of service tax but the benefit of notification could have been granted to the appellant on the ground that he has not availed the Cenvat credit. 4. Learned consultant today submits that they have reversed the Cenvat credit which was .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X