2013 (11) TMI 556

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.... (AR) ORDER Per: B.S.V. Murthy; Demand of Rs.2.44 crores have been confirmed with interest and penalties have been imposed on the appellants on the ground that they had provided business auxiliary service during the year 2006-07 for which service tax was not paid; they had utilized CENVAT credit of taxes paid when they were not registered and they had rendered services of technical inspection a....

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....ime they were not registered, CENVAT credit available in their books could not have been utilized. In view of the fact that in the next paragraph, we are going to take a decision that credit of more than 1.37 lakhs has been taken by the appellants in accordance with law, this reversal has to be upheld. 5. The next demand is for more than Rs.1.37 crores on the ground that appellant could not have ....

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....credit availed is proper. 6. Coming to the last item viz., the demand of service tax of Rs.3,25,902/- on the ground that the appellants had rendered technical inspection and certification services to the farmers who were entrusted the job of growing seeds for which they had rendered technical service. We find that the Commissioner has relied upon clause 8.1 of the agreement which provides for ins....