2012 (10) TMI 259

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ; Per Ashok Jindal   The appellants are in appeal along with stay application and an application for condonation of delay in filing the appeal.   2. In their application for condonation of delay, it is stated that the impugned order was issued in May 2009 which was despatched through post and might have been received by the appellant in June 2009. But it is the contention of the appel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 4 to September 2007, as the appellants are providing taxable as well as non-taxable services and are not maintaining separate accounts for exempted services. The small demand is on services received from outside India for the period prior to 18.4.2006 and a demand of Rs.53,060/- is on account of commission received by the appellant for business promotion services.   5. Heard both sides in de .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ax liability.   6. Considering the issue is of narrow compass and is to be examined how much is the CENVAT credit available, how much they have availed, how much they have reversed or not carried forward are to be verified at the end of adjudicating authority and demand of Rs.2,41,273/- is not sustainable in the light of the decision in Indian National Shipowners Association (supra), therefo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X