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TMI Blog2019 (8) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... d that concern staff was not well and to that effect the medical certificate was submitted. In my considered view on the basis of medical ground, the Ld. Commissioner (Appeals) should have condoned the delay. CENVAT Credit - input services - outward GTA Service - HELD THAT:- Once he rejects the appeal on limitation, he has no jurisdiction to entertain the appeal on merit - the denial of cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RAMESH NAIR This appeal is directed against Order-In-Appeal passed by the Ld. Commissioner (Appeals). I observed from the order that the appeal was dismissed on the ground of limitation inasmuch as the appeal was filed belatedly with the delay of 5 days along with COD application. The Ld. Commissioner (Appeals) has also given the findings on merit that the cenvat credit is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tertain the appeal on merit. Secondly, he upheld the denial of cenvat credit on the basis of Hon ble Supreme Court judgment in Ultratech Cement Ltd case, subsequently, this Tribunal has passed judgment in case of Ultratech Cement Ltd and other cases after considering Hon ble Supreme Court judgment in Sanghi Industries 2019 (2) TMI 1488, therefore, in the light of subsequent development, the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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