2021 (12) TMI 425

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..... Rules, 2004 - HELD THAT:- The Show cause notice alleges that the appellant has availed input credit of common services namely Banking and Financial Services, Professional Services, Telephone Services, Credit Rating Services and Membership of CAPEXILE. The Show cause notice as well as orders of the lower authority do not identify the exact amount of credit taken and the exact nature of common serv .....

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..... act amount of credit taken and the exact nature of common services on which the credit was availed. Earlier in the similar circumstances a matter in appellants own case was decided for the period 2013- 2014 and 2015- 2016 and the matter was remanded with the following directions: "4. Heard both sides and perused the record. Demand was raised under Rule 6(3A) i.e. 5 % / 6%/7% of the value of exem .....

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..... er, the issue has already been decided by this Tribunal for the previous period in order dated 21.08.2018. The Adjudicating Authority shall also consider the said judgment of this Tribunal while passing the denovo order. As regards the learned Authorized Representative's submission in the case of Welspun Corp. Limited (supra), I find that though the Hon'ble High Court has admitted the appe .....

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