2015 (10) TMI 2217

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..... ne, for which, the service tax was paid to avail his services. That makes the respondents eligible to the Cenvat credit of such tax. There is no dispute to that. - So far as the second issue of Construction of Walls and Concrete Work is concerned, learned Commissioner (Appeals) has shown justification as to requirement of the construction in the mining area. Therefore, there is no difference to th .....

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..... raised in the order of the Commissioner (Appeals). Law is well settled that Tribunal cannot create a jurisdiction for itself to decide an issue not before it and not emanating from the order impugned. 2. The present appeal is confined only to two issues which were dealt by Commissioner (Appeals). Order of that authority reveals that services of Geological Consultant was necessary for the mine, .....

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