2018 (9) TMI 1063

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....br>Service Tax<br>Shri Madhu Mohan Damodhar, Member (Technical) And Shri P Dinesha, Member (Judicial) Ms. D. Naveena, Advocate for the Appellant Shri. K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER Per Shri P. Dinesha, The appellant is providing Telecommunication Services to its clients. The appellant is availing service tax credit on the input services received and are also....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....intent to evade payment of service tax in violation of Rule 3(5) of the Cenvat Credit Rules, 2004. The Show Cause Notice culminated in the Order-in-Original by the adjudicating authority after considering the submissions in reply by the appellant and by the impugned Order-in-Original No 9/2010 dt. 14.12.2010, the adjudicating authority confirmed his propositions made in the Show Cause Notice. Aggr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e said orders the Tribunal has considered the very same issue and decided the same in favour of the assessee. This being so, we follow the same decisions as the Revenue has not brought out any change in facts or circumstances, to deviate from the above decisions. 5.2 The Miscellaneous Application for change of Cause Title has been filed by Department consequent to the reorganization of Commissi....