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TMI Blog2022 (6) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... he same services in the appellant s own case for the different period has been allowed by this tribunal in INTEGRA ENGINEERING INDIA LTD VERSUS C.C.E. S.T. -VADODARA-II [ 2021 (10) TMI 1336 - CESTAT AHMEDABAD] . The appellant is entitled for the Cenvat Credit on the services in question following the decision of this tribunal. The demand in respect of services namely Manpower, Freight Security Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eiterates the finding of the impugned order. 04. I have carefully considered the submissions made by learned AR and perused the records. I find that the same services in the appellant's own case for the different period has been allowed by this tribunal by Final Order No. A/12463-12466/2021 dated 07.10.2021. The said order is reproduced below:- "3. I have carefully considered the submission mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RATECH 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& COURIER SERVICES: RAYMOND UCO DENIM PVT. LTD. Versus COMMISSIONER OF C. EX., NAGP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 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." The appellant is entitled for the Cenvat Credit on the services in question following the aforesaid decision of this tribunal. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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