2015 (10) TMI 2100

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....hukla, Authorised Representative ORDER Per : Mr. P.K. Das; Heard both sides and perused the record. 2. Learned Advocate appearing on behalf of the appellant submits that they are contesting the denial of CENVAT credit of Rs. 44,476/- availed on sales commission only on limitation. He further submits that the balance amount of Rs. 2,74,868/- on construction service is already paid by them and ....

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.... the entire demand on this issue is barred by limitation. 4. Regarding the demand of service tax of Rs. 2,74,868/-, on construction service for Residential Colony and Decoration charges, the appellant immediately reversed the credit as pointed out by the audit.There is no material available on record, the malafide of the appellant. The Tribunal in the case of CCE, Allahabad vs. Kisan Sahkari Chin....