2012 (7) TMI 849

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....lant. Shri J.C. Patel with Ms. Shilpa Balani and Dilip Kanojia for R.S. Sanjanwala, for the Respondent. [Judgment per : V.M. Sahai, J. (Oral)]. - We have heard Mr. Gaurang H. Bhatt, learned counsel for the appellant and learned counsel Mr. J.C. Patel assisted by Ms. Shipla Balani and Mr. Dilip Kanojia appearing for the respondent. 2. This tax appeal has been admitted on two substanti....

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.... has relied on para 3.13 of the order passed by the Commissioner of Central Excise dated 29-3-2007 wherein the Commissioner has held as under : "3.13 Out of total amount of credit of Service Tax of Rs. 14,57,85,528/-attributed towards exempted goods, the Notice has already paid certain amount of credit of Service Tax attributed towards exempted SKO (PDS) and LPG (Domestic), to the tune of ....

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....04. The respondents have been reversing the credit with regard to aforesaid two products, namely LPG and SKO, but according to the Commissioner, the reversion of credit is on lower side though it should have been on higher side. According to the learned counsel for the respondent, the Department had not filed any appeal, therefore, in the appeal of the respondent, the matter could not be remanded ....