TMI Blog2013 (8) TMI 228X X X X Extracts X X X X X X X X Extracts X X X X ..... oing this - In the absence of any legal requirement to avail credit based on the services received during the relevant time and in the light of the decision cited by the learned counsel, the procedural irregularity has to be ignored and the demand confirmed has to be set-aside - Decided in favour of assessee. - Appeal No. E/10983/2013 - - - Dated:- 29-5-2013 - Mr. M.V. Ravindran, J. For th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench, I allow the application for waiver of pre-deposit of the amounts involved and take up the appeal itself for disposal. 3. Ld. Counsel appearing on behalf of the appellant would draw my attention to the various decisions and also the facts of the case and also bring to my notice the decision of the Division Bench in the case of Doshion Ltd. Final Order No. A/1658-1661/WZB/AHD/2012, dt.31.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. Counsel was correct that the issue is now squarely covered by the decision of division bench of this Tribunal in the case of Doshion Limited (supra), wherein the Bench has held as under: 5. We have considered the submissions made by both sides. We find considerable force in the arguments advanced by the learned counsel. The registered office and Vatva office both are located in the same pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se full credit. It would show that the exercise is totally Revenue neutral and no loss has been caused to the Revenue (infact Revenue has gained). In the absence of any legal requirement to avail credit based on the services received during the relevant time and in the light of the decision cited by the learned counsel, the procedural irregularity has to be ignored and the demand confirmed has to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Accordingly, we uphold the demand for service tax credit of Rs. 43,159/- with interest and penalty equal to the same. 7. In the facts and circumstances of the case and in view of the fact that entire demand has been set-aside except for a small amount, it is felt that no penalty on the employees and the Director is warranted. Accordingly, appeals filed by the Director, General Manager and Aut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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