2013 (2) TMI 60

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..... case [2010 (7) TMI 319 - CESTAT, AHMEDABAD] no allegation of non receipt of input service or the allegation of service not relatable to the factory and also in view of the fact that invoice was in the name of head office of the same factory and not in the name of some one else appellants are eligible for the credit - in favour of assessee. - E/493 of 2011 - - - Dated:- 21-1-2013 - Mr. M.V. Ravi .....

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..... der has relied upon the decision of this Tribunal in the case of respondent s own case, which is reported at 2010-TIOL1204-CESTAT-AHM. On perusal of the said decision of the Bench, I find that the issue involved in that case and the issue in this case is the same. As the issue involved in this case is already covered by the decision of this Tribunal in the respondent s own case, I find that impugn .....

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