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2013 (12) TMI 437 - CESTAT AHMEDABADAvailment of CENVAT Credit - Less service tax paid - Held that:- adjudicating authority has taken a view that sister concern M/s. Sos Finance Ahmedabad has not reversed the excess cenvat credit taken and accordingly he cannot accept the value given in the ST-3 returns for the purpose of discharging service tax liability. The finding given by the first appellate authority does not seem to be in accordance with the law because under the prevailing provision of Sec. 68 of the Finance Act, 1994 service tax was required to be paid by the appellant only on the amount received from the service recipient. It some more credit has been taken by the service recipient then such service recipient should have been issued show-cause-notice for reversal of excess cenvat credit taken - Principle of natural justice should be observed by the adjudicating authority while deciding the issue in denova proceeding - Decided in favour of assessee.
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