TMI Blog2016 (3) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... en discharged in full so, We should not undertake an academic exercise. In the light of various observations and findings rendered on the interpretation of the Rule 2A and Section 67 of the Finance Act, 1994, a scrutiny thereof can be undertaken in an appropriate case meaning thereby that the exercise of satisfying ourselves whether these findings and conclusions are sustainable in the light of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... March 2014 submits that all the questions which have been formulated at pages 3 and 4, are substantial questions of law and therefore, the appeal be entertained. 2. In a endeavour to find out as to whether this Court really is required to go into these questions, we have heard both learned counsel at some length. 3. The essential facts from paragraph 2.1 of the memo of appeal are undisputed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CENVAT credit has been availed of on inputs and input services. Therefore, the assessee was summoned, his statement was recorded and some relevant documents were called for. 4. Then, there is a reference to an option provided by Rule 2A of the Service Tax (Determination of Values) Rules, 2006. The assessee did not adopt any or above options but claimed that having paid the service tax in full, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 67 of the Finance Act, 1994, we are of the view that a scrutiny thereof can be undertaken in an appropriate case meaning thereby that the exercise of satisfying ourselves whether these findings and conclusions are sustainable in the light of the language of the rule and the substantive provision, is something which need not detain us in this case. By clarifying that all such issues as are rai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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