TaxTMI 
TaxTMI 
2010 (12) TMI 328
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....l Kumar Gupta, Advocate, for the Appellant. Shri Anil Khanna, SDR, for the Respondent. [Order]. - This is an appeal against order of the Commissioner (Appeals) No. 02/ST/DLH/2009 dated 27-1-09 by which the order of the original authority confirming the demand of duty by denying service tax credit amounting to Rs. 2,51,699/- and imposing penalty of Rs. 10,000/- was upheld. 2. Hear....
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....r the appellant submits that the credit facility for input service was introduced on 10-9-2004 and the assessee was not familiar with the law and as in the case of receipt of inputs, they have taken the credit of service tax based on the invoices for input services. It was mistake as they are eligible to take credit only after the payment was made by them. They have received the services from the ....
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....itially taking of credit itself is not legal, the payment of service charges and service tax subsequently cannot rectify the mistake and the credit taken has been rightly denied and duty demanded and penalty has imposed. 6. I have carefully considered the submissions from both sides and perused the records. There are some basic differences in conditions relating to taking credit in respect....
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.... and service tax has been prescribed. 8. In the present case, the appellants undisputedly have taken the credit based on invoices from the service provider and without making payment of service charges and service tax. The order of the original authority clearly records that, after some delay, the appellants have paid the service charges and service tax to the service provider. There is no....