2016 (2) TMI 111

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oth appeals have a same cause of action for which both are heard analogous and disposed by this order common. 2. Appellant submits that when the appellant was liable to service tax on the services availed from the foreign commission agent, such service tax was claimed as CENVAT credit in respect of output service which was liable to tax in India. Revenue denied the same. It is brought to the noti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the case of CST, Bangalore Vs. Aravind Fashions Ltd. - 2012 (278) ELT 164 (Kar.). Therefore, appeal is allowed on this count. 6. Secondly, there is a discrepancy pointed out by Revenue as to short payment. This aspect shall be examined by the adjudicating authority and difference if any, shall be realized with interest. 7. There shall be no penalty in view of the confusion in law on the subject .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X