2012 (11) TMI 882

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.... Shri Bharat Bhushan, AR for the Respondent Per Archana Wadhwa: Two appeals one filed by the assessee and the other filed by the revenue are being disposed of by a common order as they arise out of common impugned order of the Commissioner (Appeals). 2. After hearing both sides duly represented by learned advocates Shri S.C. Kamra and Shri G.K. Mahajan for the appellant assesssee and lea....

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....passed by the original adjudicating authority confirming payment of Service Tax in cash. Penalty was also imposed upon the assessee. On appeal, Commissioner (Appeals), by relying upon the Punjab and Haryana High Court decision in the case of Nahar Industrial Enterprises reported as 2011 (104) RLTONLINE 3(P&H) as also on many other Tribunal s decision held that the assessee was entitled to utilise ....

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....nt of Service Tax prior to the period 1.3.08 when Notification No. 10/08-CE(NT) was issued. Inasmuch as the period in the present appeal is prior to issuance of said notification, the assessee is entitled to utilise the credit. As such, the Revenue s appeal lack merits and is accordingly rejected. 6. As regards the assessee s appeal, I find that when they deposited the duty in cash, they had no....