TaxTMI 
TaxTMI 
2016 (6) TMI 78
X X X X Extracts X X X X
X X X X Extracts X X X X
....eal is filed by the appellant-assessee against the impugned order-in-appeal dt.11.2.2015 passed by Commissioner of Service Tax (Appeals-II) Chennai. 2 The appellant is engaged in providing services such as Graphics, Special Effects and Animation etc. and are registered with service tax department under the category of Photography Service, Management, Maintenance or Repair Service and Information ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e service provider (appellant) against the provisions contained in sub-rule (2) of Rule 9 of CCR 2003, thereby wrongly availed credit to the tune of Rs. 77,192/- in respect of aforesaid two services. Hence a show cause notice dt. 20.10.2010 was issued to the appellant proposing recovery of an amount of Rs. 3,77,731/- being wrong credit taken and utilized by them along with interest and also propos....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to the lower authority to verify the relevant invoice submitted by appellant to the tune of Rs. 29,613/- and for passing appropriate orders. Aggrieved by the said order of learned Commissioner (Appeals), the appellant preferred the appeal before Tribunal. 3. Heard both sides. The Commissioner (Appeals) had, in para 5 of his order tabulated the issues under dispute and in para 6, he had stated th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e case of Tool Tronics Vs CCE, Mumbai-II reported in 2006 (205) ELT 946 (Tri.-Mumbai) which is applicable to the case on hand. The Credit is therefore held to be eligible. 5. With regard to the next issue i.e input service invoice did not contain the Service Tax Registration Number, the appellant had accepted the same and reversed the credit availed to the tune of Rs. 150/- only. This issue is, t....