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TMI Blog2018 (5) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... premise that the appellant has availed the option under Rule 6(2) of CCR for certain common input services and Rule 6(3) of CCR for certain other common input services? - Matter is remanded to CESTAT, Chennai for fresh consideration on merits. - CMA Nos.501 and 502 of 2018 and CMP No.4492 of 2018 in CMA No.501 of 2018 - - - Dated:- 28-3-2018 - S. Manikumar And M. Govindaraj, JJ. For the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) Whether the 1st respondent is right in denying the benefit provided under Rule 6(3A) of the CCR wherein the option to reverse proportionate credit was extended from 10.09.2004 onwards? (3) Whether the 1st respondent is right in disallowing the entire common input service credit when there was no machinery provision under the rules which enables the disallowance or lapsing of validity ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso part of the Bench, which passed the Final Order No.42014/2017, dated 12.09.2017. According to her, if the appellant gives up ground No.K, there cannot be any objection for the appeal being heard on merits. 3. Mr.N.Vijaya Narayan, learned Senior Counsel for the appellant submitted that in view of the above grounds, the matter may be remanded back to the CESTAT, Madras for fresh considerat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice No.48 of 2006 dated 12.10.2006, shall form part of the record. 3. Placing on record the above, it is evident that as adjudicating authority, on prima facie satisfaction, a show cause notice, has been issued. The said authority, has subsequently became a Technical member, on the bench of CESTAT, which has decided the issue against the appellant. Though likelihood of bias has not been pleaded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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