2013 (11) TMI 348

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....ces of mobile telephone services to the subscribers in Tamil Nadu other than in Chennai. There is another group company by name M/s. Aircell Cellular Limited, which provides services to the subscribers within Chennai. The customers of M/s. Aircel Cellular Limited when they are roaming in the area assigned to the applicant, sometimes purchase the recharge coupons which are sold by the applicant alo....

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....emand was made for recovery of the amounts of credit taken by the applicant by adjusted during the period August'2007 to March'2008. After adjudication an amount of Rs.2,19,36,614/- is confirmed against the applicant along with interest and penalties. Aggrieved by the said order, the applicant has filed an appeal along with the stay petition. 3. The Ld. Counsel for the applicant submits that th....

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....that adjustment can be made only if service tax was refunded to the person from whom tax was collected. Such refund is not made in this case but the amount is paid to another company. He argues that since the adjustment is not made as per provisions in Rule 6(3) the adjustment is illegal and the impugned order for recovery of such adjusted amount is proper and legal. 5. We have considered the s....