2018 (11) TMI 160

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.... Shri L. Nandakumar, AC (AR) for the Respondent ORDER Brief facts are that on verification of accounts of the appellant, it was noticed that in the balance sheet of the year 2014 - 15, the appellant had made provisions for write off of old inputs but had not reversed the credit in respect of such inputs. On being pointed out, the appellant reversed the credit. However, show cause notice was....

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....LT 509 (Mad.) and Tata Business Support Services Ltd. Vs. Commissioner of Service Tax - 2017 (52) STR 346. 3. The ld. AR Shri L. Nandakumar supported the findings in the impugned order. 4. After hearing both sides, it is seen that the appellant has reversed the credit even before issuance of the show cause notice. It is also not the case of the department that they have utilized the credit. ....