2023 (10) TMI 1521

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....intendent (AR) For the Respondent : Shri. Saurabh Dixit, Advocate ORDER SOMESH ARORA The dispute pertains to reversal of credit on exempted services during the period April, 2016 to March-2011 in relation to "Security Agency Services" and "Man Power Recruitment Agency Services" provided to SEZ Units and J & K Units both being exempted services and accepted by department as such. The Learned Co....

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....being reproduced below: "24. I have noticed that the noticee have voluntarily reversed the Service Tax credit amounting to Rs 1,31,628/- (incl. Interest thereon) towards reversal against credit availed on common Services which has been proposed to be appropriated under Rule 14 of the Cenvat Credit Rules, 2004. The fact of such reversal on proportionate basis has also been admitted as evident fro....