2015 (11) TMI 617

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....Advocate : For the Petitioner Sh. Amresh Jain, DR : For the Respondent ORDER Per: R. K. Singh: Appeal has been filed against order-in-original dated 03.03.2009 in terms of which service tax demand of Rs. 92,27,535/- covering the period 01.04.2006 to 30.04.2007 was confirmed alongwith interest and penalties on the ground that the appellant was not eligible for 67% abatement claimed by i....

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....2015-TIOL-851-HC-MUM-CX. 3. We have considered the contentions of both sides. We find that in the case of Hello Minerals Water (supra) it was held in the context of Notification No. 15/94-CE that the reversal of modvat credit amounted to non taking of credit inputs. The said judgment has been followed in the case of Amola Holdings (supra). As regards the judgment of Bombay High Court in the cas....