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TMI Blog2018 (10) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... y prosecuted the matter and had taken steps to request for adjournment of the matter, the final order passed disposing the appeal exparte requires to be recalled. CENVAT Credit - input services - panthal and shamiana services - services availed in the eve of inauguration of their new building / branch - appellant is engaged in banking and financial services - Held that:- The panthal and shamia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant or the counsel could not appear before the Tribunal. They had filed an application for adjournment of the appeal by speed post. It was served on the Registry of the Tribunal on 5.5.2016. He has produced the proof of delivery as well as copy of the adjournment letter along with the restoration application. He submitted that though the appellant had requested for adjournment, the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal, which was posted on 5.5.2016. However, the Tribunal has taken the matter for disposal and passed the exparte order. Since the appellant had diligently prosecuted the matter and had taken steps to request for adjournment of the matter, I am of the view that the final order passed disposing the appeal exparte requires to be recalled. So ordered. 6. Both sides were heard on merits of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is essential for promotion of banking and financial services. The said services are utilized by the appellant to inform the public that a new branch has been started in the said place. Such services would help the appellant to attract customers and also inform the public about the new branch inaugurated. For these reason, I find that the disallowance of CENVAT credit on such input servi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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