2014 (11) TMI 231

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....er D.N. Panda: Shri Vijay Kumar, learned Counsel says that because there was revised return filed belatedly Revenue was of the view that adjudication shall not be made on the basis of revised return. If such return is considered, service tax paid and set off of Cenvat credit admissible can be judged. 2. Learned D.R. supports the order of the authorities below. 3. Heard both sides and peru....