2012 (7) TMI 779

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....er: M Veeraiyan: This is an appeal against the Order-in-Revision passed by the Commissioner No. 1 (Rev)/ST/2010 dated 05.02.2010. 2. Heard both sides. 3.1. The relevant facts in brief are that the appellants, a provider of taxable services were availing credit of service tax paid on "input services". Notification No. 01/2006 ST dated 01.03.2006 came to be issued providing for abatement of....

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....of 40% on taxable value in terms of Notification No. 01/2006 ST. 3.3. Thereafter show-cause notice dated 12.01.2009 was issued alleging that credit taken was irregular and proposing to adjust the amount already paid along with interest and proposing penalties. Original authority confirmed the demand and appropriated the amount already paid but refrained from imposing any penalties. Commissioner....

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....ty. The Order-in-Revision cannot be sustained inasmuch as there was no allegation in the original show-cause notice dated 12.01.2009 about wrong availment of the benefit of the notification. 5. Learned SDR reiterates the findings and reasoning of the Commissioner. 6. I have carefully considered the submissions and perused the records. It is no doubt a case of availing double benefit, namely ....