2024 (3) TMI 228

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...., Advocate along with Shri Jnanesh Mohanty , Advocate for the Appellant Shri S. S. Chattopadhyay , Authorized Representative for the Respondent ORDER Order : [ Per Shri Ashok Jindal ] The appellant is in appeal against the impugned order demanding Service Tax under Section 73(1) of the Finance Act, 1994 by denying the benefit of Notification No. 12/2003-S.T. dated 20.06.2003. 2. The facts of ....

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....were used for repair and maintenance and that the appellant had availed CENVAT Credit on paints, etc., and also availed the benefit of Notification No. 12/2003-S.T. dated 20.06.2003. Therefore, demand has been raised against the appellant by denying the benefit of Notification No. 12/2003-S.T. dated 20.06.2003. 4. The appellant reversed the proportionate CENVAT Credit attributable to the material....