2021 (10) TMI 1336

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..... h, Superintendent (AR) for the Respondent ORDER RAMESH NAIR When the matter was called out none appeared on behalf of appellant. This matter has been listed many number of times on the various dates. However, there is no appearance from the appellant side. Therefore, the matter is taken up for disposal. 2. Shri Prakash Kumar Singh, Learned Superintendent (AR) appearing on behalf of the revenue .....

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..... as input services in various judgments some of which are cited below. GTA SERVICE: M/s. ULTRATECH CEMENTS LIMITED VS. CCE, KUTCH 2019 (2) TMI 1487 - CESTAT AHMEDABAD M/s. SANGHI INDUSTRIES LIMITED VS. CCE ,KUTCH 2019 (2) TMI 1488 - CESTAT AHMEDABAD BUSINESS AUXILLARY: FOXTEQ SERVICES INDIA PVT. LTD. Versus COMMR. OF GST & C. EX., CHENNAI- 2020 (34) GSTL 470 (Tri.-Chennai) BUSINESS AUXILLARY& .....

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..... said services are allowed except credit reversed by the appellant. Taking into consideration the overall facts of the cases, there is no malafide on the part of the appellant, therefore the penalties are also set aside. 4. Accordingly, the impugned order stands modified to the above extent. Appeals are partly allowed in the above terms. (Dictated and pronounced in the open court)
Case laws, .....

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