2022 (2) TMI 410

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....ocate Present for the Respondent: Ms. Tamanna Alam, Authorised Representative ORDER Heard the parties. 2. The issue involved in this Appeal is whether the Appellant who have taken the Cenvat credit on input services and have reflected the same in their ER-1 return and also erroneously in the ST-3 returns also. Subsequently, the Appellant on implementation of GST regime w.e.f. 1^st July....

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....le 9. Accordingly, Revenue issued SCN for the period prior to 1st July 2017 proposing to demand Service Tax of Rs. 3,32,990/- alongwith penalty. SCN was adjudicated on contest whereby the Assistant Commissioner observed that taking of credit is found correct. However, as the Appellant have not taken transfer of the credit to GST regime of the amount shown in the ST-3 returns, the same amounts to r....