2011 (2) TMI 929

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....R   Per : Mrs. Archana Wadhwa;   After dispensing with the condition of pre-deposit of duty and penalty, we proceed to decide the appeal itself, inasmuch as the issue lies in a narrow compass.   2. Service tax stands confirmed against the appellants for the period 2006 2008, as recipient of various services from their parent Company situated in USA. Learned advocate fairly ....

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....ntion is that the service tax now being confirmed against them was also available as modvat credit to them and they were in a position to claim the refund of the same. As such, the entire situation is Revenue neutral.   4. Learned advocate has drawn our attention to the said plea having been raised before the Commissioner, who has chosen not to give any finding on the same. As such, submit....