TMI Blog2018 (3) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... d in favor of appellant. - Excise Appeal No. 52258 of 2016 - FINAL ORDER NO. 57461 /2017 - Dated:- 25-10-2017 - MR. V. Padmanabhan, Member (Technical) And MR. Justice (Dr.) Satish Chandra, President Shri Hemant Bajaj, Advocate for the Appellants Shri S K Bansal, AR for the Respondent Per: Justice (Dr.) Satish Chandra: The present appeal is filed against the order in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itiated the proceedings to disallow the Service Tax credit attributable to such consideration not paid to the service provider. The original authority upheld the disallowance of credit and also imposed the penalty. 3. With this background, we have heard Shri Hemant Bajaj and Shri S K Bansal, learned Counsels for the parties. 4. After hearing both the sides and on perusal of record, it ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or decision before the Tribunal in many cases. In appellant s own case the matter has been decided holding that no reversal of credit under Rule 14 can be ordered in such situation. The reference can be made to the following decision:- 1. Hindustan Zinc Ltd. vs. CCE, Jaipur-II, Final Order No.A/53738/2016-EX[DB]. 2. CCE, Jaipur-II vs. Hindustan Zinc Ltd.- 2014 (34) STR 440 (Tri.:-Del.) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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