2013 (12) TMI 615

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....the Appellant. Shri Govind Dixit, AR, for the Respondent. ORDER The appellant was doing the process of heat treatment for their principals. In some of the cases, service tax was being paid and some of the customers were paying duty on the final product and as such the appellant was not liable to pay service tax. They were availing Cenvat credit in respect of inputs as also in respect of i....

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....roduced below :- "This is in continuation of our letter No. SFL/2009-10/241, dated 15-6-2009. Against para 7 we had written that we are agreeable to deposit Rs. 5,81,850/- provided you are agreeable to allow us the credit in Cenvat credit account simultaneously. During discussion after the above letter, you were kind enough to permit us to take credit in Cenvat credit and also without payment o....

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....o the Asstt. Commissioner and the said letter also discloses the discussion between the appellant and the Asstt. Commissioner. It is also written in the said letter that Asstt. Commissioner was kind enough to permit the appellant to take the credit. Revenue is not disputing that the said letter was filed by the appellants. If that be so, the permission of the Asstt. Commissioner is deemed to have ....