2020 (8) TMI 57

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..... E MR.JUSTICE KRISHNAN RAMASAMY For Appellant : Mr. P.J. Rishikesh For Respondents : Mrs. R. Hemalatha, Sr. Standing Counsel   JUDGMENT   (Delivered by Dr.Vineet Kothari, J.)   The Court was held by Video Conference, as per the Resolution of the Full Court dated 3 July 2020, by Judges at their respective residences and the counsel, staff of the Court appearing from their respect .....

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..... nd Supreme Court?   4. Whether the Tribunal and lower authorities, have erroneously interpreted the definition of "Input Service" as defined under Rule 2(1) of the Cenvat Rules without considering that the said definition is not exhaustive and thus the Recovery Proceedings was initiated on completely wrong implication of law? 3. The learned counsel for the assessee, Mr.P.J.Rishikesh, submi .....

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..... ut tax credit of the CENVAT can be allowed. He submitted that for the previous year, a similar input tax credit for the CENVAT was allowed by the authorities below. 5. The learned counsel for the Revenue, however, submitted that before none of the authorities below, the assessee has adduced any such evidence for making a claim for such CENVAT credit and even before this Court, no such application .....

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..... y submission which has impressed us a little bit is that such claim in favour of the assessee was allowed by the authorities below in the previous period. Though no such evidence is placed by the assessee before us, there is no reason to disbelieve this statement of the learned counsel for the assessee and the same is also not controverted by the learned counsel for the Revenue with some evidence. .....

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..... ppeal on the file of the learned Commissioner Central Excise (Appeals) to decide the same again denovo, on merits and in accordance with law. The assessee may adduce the evidence stated to be lying with it, upon restoration of appeal and thereafter, the merits of the case may be decided by the learned Commissioner of Central Excise (Appeals) expeditiously. 9. With these observations, the appeal i .....

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