2008 (5) TMI 157

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..... Shri D.P. Mukhopadhya, SDR, for the Respondent. [Order per: S.L. Peeran, Member (J)]. - This appeal arises from Order-in-Appeal No. 149/2006-S.T., dated 23-6-2006 by which the Commissioner (A) has confirmed Order-in-Original No. 8/2006, dated 20-2-2006 passed by the Additional Commissioner confirming Service Tax demand for an amount of Rs. 2,73,554/- along with interest and penalty of likesum u .....

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..... and pray for remand of the matter, so that they can satisfy the Original Authority about their eligibility to the input credit and for non-confirmation of demands. 3. The learned SDR submits that the reasons given by both the authorities for rejecting the claim should be upheld. 4. We have considered the submissions and notice that the assessee had filed ST-3 returns for the relevant period. Th .....

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