9911796707
TMI Blog2023 (7) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... amendment and that is why for the next period i.e. May, 2016 to June, 2017 (i.e. the period immediately subsequent to the period involved herein) the Adjudicating Authority therein while relying upon the said Order-in- Appeal dated 22.2.2017 has dropped the demand against the appellant for the very same services in issue therein. Time and again it has been held by the Tribunal that the revenue is not permitted to take contrary view on identical issue. If they are permitted to do so then the law will be in a state of confusion and will place the authorities as well as the assessees in a quandary. A similar view has been taken by this Tribunal in the matter of VISTEX ASIA PACIFIC P LTD. VERSUS COMMISSIONER OF CGST, MUMBAI SOUTH [ 2023 (7) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and driver as the car is arranged for bringing managers in the factory for supervising/looking after the manufacturing operations and for that purpose they need office boy for doing basic services in the factory office, whereas Rs.1274/- pertains to manpower supply at the appellant s guest house to provide proper hospitality to whosoever visited them as part of sales promotional activity. According to learned Consultant the Drivers and office boys are essential for ensuring smooth manufacturing operations and clearly falls under the definition of input service as prescribed under Rule 2(l) of Cenvat Credit Rules, 2004. He further submits that the same services have been held as eligible input service by learned Commissioner (Appeals) in A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity. Time and again it has been held by the Tribunal that the revenue is not permitted to take contrary view on identical issue. If they are permitted to do so then the law will be in a state of confusion and will place the authorities as well as the assessees in a quandary. A similar view has been taken by this Tribunal in the matter of Vistex Asia Pacific P. Ltd. vs. Commr. CGST, Mumbai; Final Order No. A/85935/2023 dated 13.6.2023. As the issue has already been settled in favour of the appellants by the authorities below for different period, therefore, the issue involved herein is decided in favour of the appellant as I do not find any justification to take a contrary view. 4. In view of the discussions made hereinabove, the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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