9911796707
TMI Blog2013 (3) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... al)] is being considered. The grounds for filing the application and prayer made by the Commissioner are reproduced as under : 'GROUNDS FOR FILING ROM :- (i) In the para 2, 3 and 4 of the Final Order No. ST/A/463/2012-Cus.(DB) & Stay Order No. SO/ST/670/2012, dated 5-6-2012, the Hon'ble CESTAT has held that :- "2. The benefit of Cenvat credit paid on outdoor catering services received by the appellants for providing food to their employees as also Service Tax paid on running a cab service for transportation of employees from home to factory and back to home stands denied on the ground that the said services cannot be held to be eligible cenvatable input services. 3. We find that the issue is no more res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. SO/ST/S/670/2012 dated 5-6-2012 may be modified accordingly.' 2. Learned AR appearing for the Revenue submits that this is not a mistake apparent on record and the facts as carried out in the order and the decisions relied upon do not relate to appeal in question and therefore, now if the ROM application has to be considered, the entire matter has to be reconsidered and such reconsideration of matter cannot be allowed in a ROM application and therefore, the Revenue's prayer should be rejected. 3. He relies on the following decisions of the Apex Court in the matter : 1. Deva Metal Powders Pvt. Ltd. v. Commissioner Trade Tax, UP [2008 (221) E.L.T. 16 (S.C.) = 2008 (9) S.T.R. 113 (S.C.)]; 2. &nbs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th a new order. 6. We are aware of all the judgments cited by the learned AR and the ratio laid down is that no review can be sought for, in the garb of application for rectification of mistake. The question required to be decided in the present application is as to whether the entire order which got mistakenly issued can be held to be an error or the same can be considered to be a review. 7. In the entire scenario, we note that admittedly, a wrong order got issued (as the mistake happened in the hands of Steno) without noticing the facts of the present case, the replacement of said order cannot be considered to be a review of the same. The entire order, which got issued was a mistake inasmuch as the same does not relate to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be rejected at the threshold cannot be appreciated and prayer to that effect cannot be accepted. 8. At the stage of dictating order on 5-6-2012, no objection regarding the facts or the arguments dictated was raised by either side. Therefore, our inference is that order was dictated correctly. Though the transcription which got signed relate to a different matter. Therefore, it is very obviously a mistake apparent on record and needs correction at any rate and therefore, we decided to dictate the appropriate order afresh. 9. We had asked the learned AR whether he has got any submissions on merits to make. He has submitted that he does not want to make any submissions in the matter regarding merits because it will contradic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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