2015 (12) TMI 150

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....dvocate, for the Appellant. Shri R.K. Mishra, AR, for the Respondent. ORDER All three appeals are being disposed of by a common order as the issue involved is identical. The appellants, who were availing various services from one M/s. Shree Services & Trading Company Ltd., Calcutta, availed credit on the basis of invoices issued by them. Revenue objected to same on the ground that said in....

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....imposed penalties. 3. After hearing both sides, and after going through the impugned orders, I find that Revenue is not denying the fact of payment of Service Tax by the service provider and the fact of availment of service by the service recipient, i.e., the appellant. The appellants have also produced the service registration number on record. Further as per the appellant, the details of....