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2016 (1) TMI 1056 - AT - Central ExciseRectification of mistake - Eligibility for Cenvat Credit on insurance services and taxi services provided for staff and employees and also services of repair and maintenance of vehicle - Held that:- There was no dispute whether the services were availed for staff and employees. Needless to say that no evidence has to be adduced for facts which are not in dispute. It apparently appears that the Tribunal has erred in recording a finding of fact. Rule 2 (l) does not say that the services availed in order to be eligible for credit should be services under statutory obligation. In this regard cannot agree with the submissions of the learned DR that the appellant in effect is seeking review of the Final Order and that there is no error apparent on the face of record. The error pointed out by the appellant, strikes on mere looking of the records and the Final Order. It does not require any long drawn process of arguments. Whether the mistake is apparent or not depends on the facts and circumstances of each case. The error pointed out by the appellants is manifest on the face of records and for the same, the decision relied by the DR is not applicable to the facts herein. The Tribunal being the ultimate fact finding forum, a patent error on finding of fact which has formed the basis of the decision in the appeal does call for rectification. It is also pointed out that the issue of limitation though raised was not considered at all.The ROM application is allowed accordingly.
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