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TMI Blog2020 (11) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... in the case of BANK OF MAHARASHTRA, BANK OF BARODA (FORMERLY KNOWN AS DENA BANK) , BANK OF BARODA, UNION BANK OF INDIA, STATE BANK OF INDIA VERSUS COMMISSIONER, CGST CX, PUNE-II, COMMISSIONER OF SERVICE TAX-I AND IV, MUMBAI, COMMISSIONER OF CENTRAL EXCISE [ 2020 (10) TMI 300 - BOMBAY HIGH COURT ] , where it was held that All the appeals are remanded back to the CESTAT for fresh decision in conform ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is seen that issue involved in this appeal is identical to the one in Central Excise Appeal No.148 of 2019 and other connected appeals which were disposed off on 22.09.2020. 5. Learned counsel for the appellant submits that the present appeal was inadvertently not listed along with the aforesaid bunch of appeals. He submits that the appeal may be disposed of in terms of the order 6. Mr. Jetly has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It was noted that Division Bench of CESTAT at Delhi in the appeal filed by State Bank of Bikaner and Jaipur had held that the banks can avail such credit of service tax. 11.2. On the other hand, it was noted that CESTAT at Mumbai in ICICI Bank Limited had disallowed such credit. 11.3. Since divergent views were expressed by division benches of CESTAT, the matter was referred to the larger bench. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in conformity with the decision rendered by the larger bench. 13. Appeals are accordingly allowed. However, there shall be no order as to costs. 8. In view of the aforesaid, impugned order dated 12.02.2019 is hereby set aside and quashed. Appeal is remanded back to the CESTAT for fresh decision in conformity with the decision rendered by the Larger Bench. 9. Appeal is accordingly allowed. Howeve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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