TMI Blog2007 (3) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... tax credit to appellant - Appeal No. ST/56/2005 - Final Order No. 381/2007 - Dated:- 22-3-2007 - [Order per] - This Revenue's appeal arises from the Order-in-Appeal No. 87/2005 dated 31-3-2005 by which the Commissioner (Appeals) has set aside the Order-in-Original No. 302/2004 dated 24-9-2004 by which the assessee's claim of service tax credit as per the Service Tax Credit Rules, 2002 which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should fall under the same category. 2. None appeared for the Respondents. The learned JDR reiterates the 'Grounds of the Appeal'. 3. I have gone through the records of the case carefully. I am not convinced with the points raised by the Revenue for the reason that the show cause notice itself refers to the half yearly return pertaining to the half year ending 30- 9-2003. It clearly falls ..... X X X X Extracts X X X X X X X X Extracts X X X X
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