2010 (11) TMI 733

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....is also registered as a service provider. Demand for service tax of Rs. 1,54,500 with interest has been confirmed and penalty under section 76 and section 77 of Finance Act, 1994 have been imposed on the ground that appellant has utilised input cenvat credit for payment of service tax on erection, installation and commissioning service provided by them. 2. Heard both the sides. The original adj....

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....the Commissioner (Appeals) in his order has made the following observation with regard to the claim that service tax was paid out of input service tax credit.   "6. I find that the appellants have tried to project a totally different picture by stating that they have utilized service tax credited for discharging service tax liability but the said fact is far from truth inasmuch as it is cl....