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TMI Blog2021 (7) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... egation raised against the appellant is that the credit is not eligible for the reason that the assembling / installation activity sub-contracted by them is a post-manufacturing activity. When there is no allegation against the appellant, mere findings recorded in the order is of no consequence to deny the credit. The credit has been wrongly disallowed - Appeal allowed - decided in favor of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed cenvat credit on the service tax paid for such installation / assembling services. The department is of the view that the appellant is not eligible to avail such credit alleging that such assembling / installation services are post-manufacturing activity. 3. Ld. Counsel Shri M.N.Bharathi appeared for the appellant. He referred to para-2 of the Statement of Demand to submit that there is no d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision would also cover the issue in dispute and the impugned period involved in these appeals. 4. Ld. A.R Shri S. Balakumar appeared for the department. He adverted to the order-in-original and submitted that apartment from the argument raised by the Ld. Counsel for appellant, credit has been denied also for the reason that the appellant has not taken ISD registration and also for the reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ier periods for vide the decision of the Tribunal as cited supra. Though Ld. A.R has argued that there is another issue with regard to non-registering as ISD etc., this allegation has not been raised in the Statement of Demand or the earlier SCNs. When there is no allegation against the appellant, mere findings recorded in the order is of no consequence to deny the credit. 7. From the discussio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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