9911796707
TMI Blog2015 (10) TMI 2288X X X X Extracts X X X X X X X X Extracts X X X X ..... submit that the Tribunal order is not stayed as no stay is granted and the C.M.A. is still pending before Hon'ble High Court, Madras. Further I find that place of removal has been amended w.e.f. 1.3.2008 and the present case relates to the period prior to the amendment. Therefore, by following Tribunal's Division Bench decision in the appellant's own case, the appellants are eligible for credit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of two SCNs confirmed a total demand of ₹ 5,55,103/- as ineligible cenvat credit taken during the periods June 2007 to December 2007. 3. After hearing both sides, I find that in appellant's own case, the very same issue has already been decided by Tribunal's Final Order No.40030/2012 dt.11.12.2012 in favour of assessee wherein the Tribunal rejected Revenue's appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds from the place of removal and hence CENVAT credit is to be allowed on the input service for period prior to 1.4.08. Since the matter is no longer res integra, the appeal filed by the Revenue is dismissed, following the ratio of the decision of the Hon ble Karnataka High Court cited supra. The above Tribunal's order relates to the period March 2005 to May 2007. Ld. A.R. contended that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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