2024 (3) TMI 228

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....TECHNICAL ) Smt. Shreya Mundhra , 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. 12/20....

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....eir manufacturing activity but the said inputs 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 proport....