9911796707
TMI Blog2024 (1) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner (Appeals) s level was set aside by this Tribunal and the same do cover the present disputed period. Therefore, in furtherance to the Judicial precedent set by this Tribunal and in order to ensure consistency and predictability to the order passed by it, the following order is passed. The order passed by the Commissioner (Appeals) to the extent of rejection of CENVAT Credit to the Appellant is hereby set aside - Appeal allowed. - HON BLE DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Ranjeet Mahtani, Advocate for the Appellant Shri Ajay Kumar Srivastava, Assistant Commissioner, Authorised Representative, for the Respondent ORDER PER: DR. SUVENDU KUMAR PATI Rejection of partial refund claim, prima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... property services, Telecommunication services, Passenger air travel services/ Travel agent services/ Accommodation services (hotel charges), Management maintenance repair services, Courier services, Banking and other financial services, Business auxiliary services, Works contract services (RCM). 3. During course of hearing of the appeal Learned Counsel for the Appellant Shri Ranjeet Mahtani, submitted that the issue is no more res integra as in the Appellant s own case for the period from April 2016 to December 2016 and April 2017 to June 2017, this Tribunal vide its order dated 20.01.2013 has already allowed credits on those items referred above which are held to be inadmissible in the Order-in-Original and Order-in-Appeal and the prima ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the same do cover the present disputed period. Therefore, in furtherance to the Judicial precedent set by this Tribunal and in order to ensure consistency and predictability to the order passed by it, the following order is passed. THE ORDER 6. The appeal is allowed and the order passed by the Commissioner (Appeals) in order-in-Appeal No. PVNS/124/Appeals Thane/TH/2019-20 dated 26.08.2019 to the extent of rejection of CENVAT Credit to the Appellant is hereby set aside. Appellant is entitled to get a refund of Rs.6,78,829/- with applicable interest as per provision of law and the Respondent-Department is directed to pay the same within 3 months of receipt of this order. ( Order pronounced in the open court on 10.01.2024 ) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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