2017 (9) TMI 1259

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..... ices. In such a scenario, the present appeal of the Revenue agitating the factum of allowing of credit on the basis of rectified invoices become infructuous - appeal dismissed - decided against Revenue. - ST/00391/2011 - Final Order No. 41170/2017 - Dated:- 6-7-2017 - Smt. Archana Wadhwa, Member (Judicial) For the Appellant : Ms. Nandita S. Das, Adv. For the Respondent : Shri S. Govin .....

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..... ified invoices have been produced before him. 2. Being aggrieved with the said order of Commissioner (Appeals) both the sides filed appeals before the Tribunal. Whereas, the Revenue was aggrieved with allowing of Cenvat credit to the extent of ₹ 22,70,000/- the assessee' was aggrieved with the confirmation of balance demand of service tax around ₹ 10,00,000/- 3. It is seen .....

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..... te is that the Commissioner (Appeals) order, impugned in the Revenue's appeal stand merged with the order of the Tribunal and having been indirectly approved by Tribunal, the present appeal of Revenue has become infructuous. 5. I have gone through the impugned order as also the Tribunal's final order (supra) remanding the matter to Commissioner (Appeals) for examining the documents in .....

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