2013 (11) TMI 1684

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gam, Additional Commissioner (AR), for the Respondent. ORDER The appellant is engaged in the manufacture of paints and varnishes and availed the benefit of Cenvat credit of duty paid on inputs, capital goods and input services. During the course of audit of the records, it was found that appellants had availed credit of Service Tax paid on input service which was distributed to the units by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Ecof Industries Pvt. Ltd. [2012 (277) E.L.T. 317 (Kar.) = 2013 (29) S.T.R. 107 (Kar.)] and submits that the issue is squarely covered by these decisions. Further he also submits that the show cause notice was issued on 17-9-2010 and even the order adjudicating authority has not indicated on what basis suppression could have been invoked. 3. I have considered the submissions made by both th....