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2014 (1) TMI 819

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..... credit of Service Tax paid for hiring JCB crane which was not found to have been used in carrying out above activity. Adjudication is accordingly unsustainable - Decided in favour of assessee. - ST/457/2012-SM(BR) - Final Order No. 55372/2013(PB) - Dated:- 23-1-2013 - Shri D.N. Panda, Member (J) Shri S.C. Kamra, Advocate, for the Appellant. Shri Rakesh K. Mathur, AR, for the Respondent .....

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