2016 (9) TMI 236

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..... Revenue says that the service tax paid by the appellant have been verified by Revenue as is communicated by letter C. No.IV/03/02/2015-Appeal dated 11.5.2016 to this Tribunal. 2. On the basis of the above, it is the contention of the appellant that appropriate CENVAT credit of the service tax paid shall be admissible to the appellant. 3.  Revenue's contention is that the parties were no .....

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..... n input service. Registration is mere technical formality to bring the taxpayer to the fold of law without curtailment of the right of the taxpayer to be subject to other provisions of law which grants benefit. 7.  There shall be no penalty for no breach of law noticeable. 8.  Accordingly, the appeal is partly allowed to the extent indicated above and verifiable from record. (Dictated .....

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