2015 (1) TMI 1184

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....For the Appellant : Shri Ashutosh Nath, AC (AR) JUDGEMENT Per: Ashok Jindal: The Revenue is in appeal against the impugned order wherein the ld. Commissioner (Appeals) has dropped the penalty imposed by the Adjudicating Authority on the respondent. 2. Heard the ld. AR and perused the record. 3. None appeared on behalf of the respondent. Request has been made for adjournment on the m....

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....ting authority appropriated the reversal of Cenvat credit and also imposed penalty on the respondent. On appeal, the penalty was dropped by the Commissioner (Appeals). Against the said order, Revenue is in appeal before me. 5. The contention of the ld. AR is that as per Rule 9 of the CENVAT Credit Rules, 2004, the respondent was not entitled to take suo Cenvat credit of the service tax paid by ....