2013 (7) TMI 393

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....Appeal No. 860/2010 is filed by the department against the order of the Commissioner (Appeals) No. 32/2009 dated 23.12.2009. 1.2. Appeal No. 861/2010 is also by the department against the order of the Commissioner (Appeals) No. 33/2009 dated 23.12.2009. 1.3. These two appeals by the department are interconnected and involved same respondent and therefore they are being disposed of by this co....

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....on of the registration, a credit of Rs. 48,143/- which was distributed as service tax credit to one of the authorized service stations, at D. No. 39-2-27, Labbipet, Vijayawada-10, was denied and ordered to be recovered. 4. The learned Superintendent (AR) reiterates the findings and reasoning of the original authority and the grounds of the appeals. 5. The definition of Input Service Distribu....