2008 (2) TMI 376

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....anchis, JDR, for the Respondent. [Order]. - The issue in both the appeals pertains to availment of service tax credit in one month earlier under the proviso to Rule 3(1) of Service Tax Credit Rules, 2002. This Rule 3(1) reads as under: "An output service provider shall be allowed to take credit thereinafter referred to as service tax credit of the service tax paid on input service in the ....

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....at the service tax credit was availed one month prior to payment of service tax on the input service, therefore, the Department has issued show cause notices disallowing the credit and also proposing penalty. On adjudication of the same, the authorities have confirmed the demand. Hence these appeals. 2. Learned Advocate appearing for the appellants submits that this was a procedural lapse on th....