2015 (12) TMI 340

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..... tendent, (AR) For the Respondent : None ORDER Per Ramesh Nair This application for rectification of mistake filed for rectifying of this Tribunal Order No. A/738-742/15/SMB dated 18/3/2015 on the ground that in Revenue's appeal one of the ground is that: "The Commissioner's (Appeals) findings in Para 7 of the subject O-in-A appears to be mere conjecture. He has simply observed that t .....

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..... sioner (Appeals) has not discussed at all as to why he is giving the benefit. Hence, the order is Non-speaking too." 2. Shri B.K. Iyer, Ld. Superintendent (A.R.) appearing on behalf of the Revenue submits that the specific ground as reproduced above was made in the appeal of the Revenue, however no finding was given on the said ground dealing with nexus of Certain services such as General Insuran .....

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..... were issued in the name of individual but the same was accounted for in the books of accounts of the appellant, merely because bills in personal name, it cannot be said that services not used by the respondent. Expenditure towards that bill was booked in the respondent's account, therefore in my considered view, the Cenvat credit is rightly admissible in respect of aforesaid services and ther .....

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