2013 (12) TMI 1176

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....DR PER : Pradip Kumar Das As the issue, in this case, lies in a narrow compass, after granting stay, we take up the appeal itself for hearing. 2. Heard both sides and perused the records. 3. The appellants are engaged in providing taxable service of "Club or Association Service" and facilities thereof to their members. It has been alleged that they have availed ineligible credit on inp....

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....hout providing worksheet of the demand. In this context, he drew the attention of the Bench to para 18 of the impugned order and upon a perusal of the same it can be inferred that the appellant's request to provide work sheet was not acceded to by the learned Commissioner so as to enable them to ascertain as to how the excess availment of credit amounting to Rs.24,10,286/- and Rs.10,67,514/- had b....

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....the learned Commissioner proceeded on the basis of the worksheet. It is observed that the worksheet had been provided to the appellants and the same is available in the case records. We are not convinced with the argument of the Revenue that the worksheet is available in the case records, which is annexed to the impugned order and, therefore, the demand is justified. In our considered view, it is ....