TMI Blog2014 (8) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... been passed by the Commissioner (Appeals) relying upon the decision of the Apex Court in the case of Shri Hari Chemical Exports Ltd. (2005 (12) TMI 95 - SUPREME COURT OF INDIA) wherein the Apex Court has held that “only because in his books of accounts entries are made for taking of the credit in terms of one provision of the Rules, the same if ultimately found to be inapplicable and return of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax along with interest and penalty has been set aside. 2. The brief facts of the case are that the respondents are registered with the department under service tax as consignment agent and sales agent. The respondents filed refund claim of ₹ 19,155/- only on the ground that their value of taxable services was ₹ 1,87,409/- during the period 2005-06 which remained below the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le service shall not avail the Cenvat credit of service tax paid on any input services. It is apparent from the records that the respondents availed the credit on telephone service, therefore, the respondents are not entitled for the benefit of exemption Notification No. 6/2005-S.T., dated 1-3-2005. Therefore, the impugned order is to be set aside. 4. None appeared for the respondents. Nor any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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