2007 (4) TMI 124

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....o. Commr.(A)/178/VDR-II/2005, dt. 29-6-2005, vide which Commissioner (Appeals) has set aside the order of original authority by which the original authority rejected the refund claim of Rs. 1,91,023/- filed by the respondent. 2. Heard the learned DR for the appellant, none appeared for the respondent and perused the records. 3. The relevant facts, in brief, are as follows: (a) The respond....

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....s) did not agree with the above views and his findings are reproduced below: "In case the service provider, opts not to maintain separate accounts of in put service meant for consumption in relation to rendering of such output services which are chargeable to service tax as well as exempted services or non-taxable services, he shall be allowed to utilize service tax credit for payment of servic....

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.... for the same period in dispute, since the total amount of service tax paid by them is correct and is not disputed. The jurisdictional assistant commissioner is accordingly, directed to take necessary action and allow the adjustment, as stated above." 5. The respondent perhaps, due to ignorance or misunderstanding has not fully utilized the Cenvat credit- available to him and paid more than 65%....