2021 (11) TMI 338

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....8/ 2021<br>Service Tax<br>MR. P. DINESHA, JUDICIAL MEMBER Mr. Pradyumna G.H., Advocate For the Appellant Mr. P. Gopakumar, Additional Commissioner (AR) For the Respondent ORDER The appellant has challenged the common Orders-in-Appeal passed by the Commissioner of Central Tax (Appeals-I), Bangalore, wherein, the Commissioner (Appeals) has rejected the appeals of the appellant whereby th....

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....ld by the first appellate authority in the impugned order against which, the present appeals are filed. 5. Having heard both sides, I find that there are no disputes as to the facts. It is now the case of the appellant that it has reversed the entire credit covering the appeal period in their GST Electronic Credit Ledger filed for March 2021. They have also filed copy of the Form GSTR-3B in sup....