2019 (3) TMI 1230

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..... Shri Vinay Gupta, Chief Finance Officer, for Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides duly represented by learned Counsel Shri Sanjay Kumar, Advocate with Shri Vinay Gupta Company Secretary for appellant and learned A.R. Shri Mohammad Altaf, Assistant Commissioner (AR) for revenue, we note that the ap .....

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..... t listed in schedule to Section (3) of United Nations (Privileges and Immunities) Act, 1947 and as such the benefit of exemption Notification No. 16/2002-ST cannot be extended to them. 4. Learned Advocate has drawn our attention to the Tribunal's decisions in the case of AC Nielson Org. Marg Pvt. Ltd. Vs Commissioner of Service Tax, Mumbai-II reported as 2018 (12) GSTL 322 (Tri.-Mumbai) where .....

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..... iew of the revenue and reversed the Cenvat credit to the extent of Rs. 2,12,309/- along with interest on proportionate basis of the input services having been utilized in providing exempted output services. The appellants are not contested the said reversal and they prayed to set aside the penalty imposed on the said count. 7. Since, the appellant had reversed the Cenvat credit before the issuanc .....

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