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2019 (11) TMI 61
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....ri S.B. Mane, Authorised Representative for the Respondent ORDER Heard both sides and perused the records. 2. Brief facts of the case are that the appellant herein, is engaged in providing various taxable services defined under the Finance Act, 1994. During the disputed period, the appellant had availed cenvat credit of service tax paid on the common input services, used for providing the....
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....le for recovery of the adjudged demand. 3. In this case, the fact is not under dispute that the appellant had reversed an amount of Rs. 2,66,487/- and also paid interest amounting to Rs. 1,47,059/- in respect of the irregular cenvat credit availed for the services provided by M/s. Prithvi Café at Juhu. Since the appellant had reversed the cenvat credit and also paid interest before issua....