2019 (5) TMI 1136

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e rendered services to their clients in relation to procurement of goods or services which are inputs for the clients. Their clients are manufacturers. Therefore, the exemption contained in N/N. 25/2004 is applicable to them - Appeal allowed - decided in favor of appellant. - ST/332/2009-DB - Final Order No. 20421/2019 - Dated:- 13-5-2019 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .34/2009 dated 13.01.2009 h20as remanded back the case to the original authority while permitting the appellants to utilize CENVAT credit. The present appeal is against such order. 2. The learned counsel for the appellant submitted that though they have given their submissions before the Asst. Commissioner as well as Commissioner (A) on the applicability of Notification No.25/2004 d .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... vs. SMT K. C. Leelamma, Smart Stocks, Kelath Associates, Equity Investments: 2018 (5) TMI 1463 CESTAT Bangalore and M/s. Aryavrat Housing Constructions (P) Ltd. Ors. Vs. CCE: 2018 (3) TMI 628 CESTAT New Delhi. 3. The learned AR for the department has reiterated the findings of the OIO and OIA. 4. Heard both sides and perused the records of the case. On goi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X