2016 (3) TMI 484

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.... Oak For The Respondent : Mr.Vikram Nankani, Senior Advocate, with Mr.Triveni Jani i/by M/s.Markand Gandhi and Co. PC : 1. We have heard both sides. Mr.Oak, learned advocate for the Revenue, in support of this appeal, which arises out of Customs Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad's order dated 17 March 2014 submits that all the questions which have ....

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....nd infrastructure thereof. The assessee availed of CENVAT credit under the provisions of CENVAT Credit Rules, 2004. The memo of appeal narrates that the assessee assessed the tax due on the services provided and furnished their returns. They were scrutinized. It is undisputed that they paid full service tax @ 12.36%. However, Revenue noted that CENVAT credit has been availed of on inputs and input....

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....imed or not, eventually we find an agreed answer that Revenue is not put to a loss. The tax liability has been discharged in full. If it is the conceded position and emerging from the records, then we should not undertake an academic exercise. In the light of various observations and findings rendered on the interpretation of the Rule 2A and Section 67 of the Finance Act, 1994, we are of the view ....