9911796707
TMI Blog2024 (3) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... period from July 2003 to March 2005 - HELD THAT:- In this case, the appellant has already reversed the CENVAT Credit attributable to inputs used for their activity of repair and maintenance, namely, paints, rings, etc., on 03rd October, 2006. In these circumstances, the Show Cause Notice was not required to be issued to the appellant, and by reversal of CENVAT Credit, the appellant is entitled to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cylinders and are also engaged in the activity of repair and maintenance of LPG Gas Cylinders. The issue pertaining to this appeal relates to repair and maintenance of LPG Gas Cylinders during the period from July 2003 to March 2005. The appellant was undertaking the activity of repair and maintenance of gas cylinders by using various inputs for such repair and maintenance. They availed CENVAT Cre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w Cause Notice dated 06.11.2007 was issued to the appellant, proposing to demand Service Tax for the period from July 2003 to March 2005, by denying the benefit of Notification No. 12/2003-S.T. dated 20.06.2003. 5. The matter was adjudicated and the demand of Service Tax was confirmed. Aggrieved from the said demand, the appellant is before us. 6. Heard the parties and perused the records. 7. We f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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