TMI Blog2018 (5) TMI 881X X X X Extracts X X X X X X X X Extracts X X X X ..... re is no merit in the, impugned order and the Tribunal has allowed the appeal of the assessee by setting aside the impugned order - the revision order merged in the order of the Tribunal in the assessee's appeal and therefore we do not find any merit in the appeal of the Revenue - appeal dismissed - decided against Revenue. - ST/381/2007-DB - Final Order No. 20604/2018 - Dated:- 18-4-2018 - Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it and utilized the credit towards payment of service tax on output services. Thereafter a show-cause notice was issued. After following the due process, Assistant Commissioner confirmed the demand and appropriated the amount already paid by the respondent and also imposed penalty and dropped the demand of ₹ 22,28,506/- + ₹ 24,870/- as activities pertaining to Multi System Operator was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ords including the relevant ST3 returns filed by the assessee in order to justify that the assessee has not availed and utilized any input service credit. He further submitted that the Commissioner has failed to disallow the input service credit amount of ₹ 24,34,927/- wrongly availed and utilized. Learned AR further submitted that the penalty under various sections have also been dropped by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein the assessee filed the appeal against-the review adjudication order No. 75/2007 dt. 24/07/2007 which is also impugned in this case passed by the Commissioner of Service Tax, Bangalore. This Tribunal in para 5 allowed the appeal of the assessee. Since in the assessee s appeal, the review order has already been examined and it has been held that there is no merit in the, impugned order and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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