2021 (3) TMI 1157

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....vocate for the Appellant Shri L. Nandakumar, AC (AR) for the Respondent ORDER Brief facts are that the appellants are engaged in providing 'Stock Broking Service' and 'Banking and Other Financial Services'. They were using common input services for providing these output services. They also reversed the proportionate credit on the credit availed on the service tax on such input services a....

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....from April 2016 to March 2017 and from April 2017 to June 2017. The department was of the view that the appellant has not given the working for arriving at the amount for which the Show Cause Notice has been issued. It is submitted by him that the appellant had furnished details of such amount which was not accepted nor considered by the department. During the time of adjudication also, the appell....

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....riving at the amount for the reversal or the provisions of Rule based on which such reversal was affected is not furnished by them." 6. The department does not contend that the appellant has to reverse any other amount or that the amount reversed is incorrect. It only confines as to how the appellant has worked out the said amount. I do not find any merits in the confirmation of demand. Though ....