2019 (4) TMI 177

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... said decision where it was held that the credit on these services are allowed. It is not the case of Revenue that any stay order has been passed by the Hon’ble High Court in the Appeal filed by them against the aforesaid order. Therefore following the decision of this Tribunal as aforesaid, there is no merits found in the appeal filed by the Revenue and therefore, the same is dismissed. Decided against Revenue.
Shri Ajay Sharma, Member (Judicial) Appellant: Shri O.M. Shivdikar, Assistant Commissioner (AR) Respondent: Shri Sachin Chitnis, Advocate ORDER The present appeal has been filed by Revenue from the order in appeal no. NVK/03-04/RGD/2018 dated 19.01.2018 passed by the Commissioner, CGST & CX, Raigad by which the learned Comm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... it is noticed that these services are contracted by appellant in order to scout and procure residential accommodation for a particular class of their employees to whom they are obligated to give free accommodation due to the posts held by them. On a specific query from the Bench it was informed by the learned Counsel that the agreement for Leave and Licence is entered by assessee-appellant with the flat owners and subsequently entitled employees are allowed to occupy the said residential premises till they are posted in a particular station. We find the argument of the learned D.R. as well as the adjudicating authority as eligibility or otherwise to avail the Cenvat credit is not in consonance with the settled law, as this Tribunal in the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ohn Deeree India Pvt. Ltd. - 2016 (41) S.T.R. 990 (T). 4.3 In view of the foregoing and authoritative judicial pronouncements, we hold that the impugned order is unsustainable to the extent challenged, and liable to be set aside and we do so. The impugned order is set aside and the appeals of assessee-appellant are allowed." 5. After going through the aforesaid order of the Tribunal in respondent's own case, I am of the opinion that the issue in the instant matter has been squarely covered by it. It is not the case of Revenue that any stay order has been passed by the Hon'ble High Court in the Appeal filed by them against the aforesaid order. Therefore following the decision of this Tribunal as aforesaid, I find no merits in the appeal fi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X