2024 (4) TMI 674

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....Appellant Shri Ajay K. Mishra, Advocate for the Respondent ORDER The present appeal has been filed by the Department assailing Order-in-Appeal No. 318/2018 dated 27.04.2018 vide which the service tax demand alleging non-payment of amount equivalent to 6% on the value of exempted services as required under Rule 6 (3) (i) of Cenvat Credit Rules, 2004 has been set-aside. 2. The facts for the adju....

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....rd Shri S. K. Meena, Authorized Representative for the Department and Shri Ajay K. Mishra, Advocate for the Respondent-Assessee. 4. While making submissions before the Bench, Learned Authorized Representative for the appellant has conceded that the issue involved stands decided in favour of the Assessee-Respondent in their own case. It has further mentioned that the decision of Hon'ble High Court....

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.... has been set-aside by the department itself vide OIA no 364(SM)ST/JPR/2018 dated 31.05.2018. The perusal makes it abundantly clear that not only the demand has been set-aside, but whatever amount was paid in excess of the proportionate credit has already been refunded by the Department. Therefore, the present appeal for the subsequent period April, 2014 to March, 2015 seeking recovery of amount i....

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....(81) ELT 3 (S.C.). We observe that the Commissioner (Appeals) has considered the decision of this Tribunal as well as of Hon'ble Madras High Court which are based on the aforesaid decision of Hon'ble Supreme Court. 7. The said settled position and that the same has been discussed not only by the Department in their order as has been brought to notice by the Learned Counsel for the Respondent even....