2009 (3) TMI 774

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....ellant. Shri S.R. Prasad, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides, we find that the Additional Commissioner has confirmed an amount of Rs. 16,65,172/- against the appellant by denying them to Cenvat credit in respect of service tax paid by them on the services received on Cement and Clinker unit. The said denial was made on the gro....

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.... 2. Apart from the above, we find that Original Adjudicating Authority disallowed the credit of Rs. 5,66,671/- on the ground that service tax provider has paid excess duty than what was required to be paid by him. There is no denial of the fact that the appellants have availed credit on service tax paid by the provider. The assessment at the provider's end has not been re-opened or changed. ....