2015 (5) TMI 1008

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..... e Respondent. ORDER The point of dispute in this case is as to whether the appellant are eligible for Cenvat credit of service tax paid on the commission paid to the consignment agents and on the telephone charges in respect of the telephone installed at the residence of Managing Director and Director of the appellant company. According to the department, the telephones were in the name of indiv .....

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..... ;Heard both the sides. 3. Shri Pawan Kumar Jain, Authorized Representative, of the appellant company pleaded that the main issue involved in this case regarding admissibility of cenvat credit in respect of consignment agent services stands decided in the appellant's favour by the Tribunal's Final Orders No. 292/2012-SM, dated 22-3-2012 and No. 524-525/2014-SM, dated 3-5-2012 in the appellant .....

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..... Cements reported in 2010 (20) S.T.R. 456 (Bom.) 5. I have considered the submissions from both the sides and perused the records. 6. In so far as admissibility of Cenvat credit in respect of consignment agent service, which was availed for sale of the appellant's goods, the issue stands decided in favour of the appellant by the above mentioned two judgments of the Tribunal vide Final O .....

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