2011 (7) TMI 568

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....nt The assessees who are engaged in providing photography services did not debit CENVAT credit account for the period 1.2.2005 to 30.6.2006. They debited CENVAT credit account and paid interest on 4.9.2006. The show cause notice issued to the assessees proposed recovery of interest and the imposition of penalty, invoking the extended period of limitation. The adjudicating authority confirmed th....

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.... holding that non-debit in CENVAT credit account of service tax is a technical ground and therefore demand of service tax is not justifiable, is applicable on all fours to the facts of the present case. In that case, the Tribunal remitted the case to the original authority to verify CENVAT credit account of the appellants and directed that if sufficient credit was available, it was to be deducted ....