TMI Blog2014 (2) TMI 1053X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order is passed in violation of principles of natural justice, we allow the stay petitions filed and take up the appeals themselves for disposal - appellant herein had filed a written submission on 18.01.13 raising various grounds in their defence on merits as well as on limitation. Obviously, the impugned order which was passed on 27.12.12 could not have considered these written submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant had availed cenvat credit distributed by their head office as inputs service distributor and their head office has distributed ineligible cenvat credit in form of the service tax which was attributable to the services rendered by advertising agency services in respect of the exempted goods manufactured at one of their units. 3. Ld. counsel would also draw our attention to the fact t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eved by such an order and have filed an appeal before the Tribunal -Delhi. It is his submission that during the proceedings before the lower authorities, the appellant has already reversed an amount of Rs.2.02 crores in both the appeals herein under protest which falls within the period of limitation. 4. Ld. D.R. on the other hand would submit that it was for the appellant as a person who is ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... natural justice, we allow the stay petitions filed and take up the appeals themselves for disposal. 6. On the records which are placed before us, we do find that the appellant herein had filed a written submission on 18.01.13 raising various grounds in their defence on merits as well as on limitation. Obviously, the impugned order which was passed on 27.12.12 could not have considered these writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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