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2016 (3) TMI 202 - AT - Service TaxCenvat Credit - Exempted service - Appellant contended that it had not provided any exempted service and by mistake that ₹ 94,953/- was shown in the column meant for exempted service in ST-3 return and this mistake happened because the accountant thought that as this amount had not been received from the service recipient but when subsequently received the tax was paid - Held that: In the absence of identification of the exempted service provided by the appellant and in the wake of the assertion of the appellant that it had not provided any exempted services during the relevant period, the demand cannot be sustained. - decided in favour of appellant
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