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2019 (3) TMI 1282 - AT - Service TaxCENVAT Credit - inputs “Spare Parts” and Input Services used in providing free of cost ‘Repair & Replacement Services’ during warranty period - principles of natural justice - Held that:- Revenue in their memo of appeal have not doubted the applicability of the said two decisions of the Tribunal M/S. CARRIER AIRCONDITIONING & REFRIGERATION LTD. VERSUS CCE, GURGAON [2016 (3) TMI 124 - CESTAT NEW DELHI] and M/S. IFB INDUSTRIES LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, CHANDIGARH [2018 (1) TMI 429 - CESTAT CHANDIGARH] to the facts and circumstances of the case. The only contention raised is that the said decisions have not attained finality in litigation. However, there is no reference to any appeal filed by the Revenue against the said decisions before the higher Appellate Forum or the stay of operation of the said decision. In such a scenario, the applicability of the said two decisions relied upon by Commissioner in his impugned order, cannot be faulted upon. Appeal dismissed - decided against Revenue.
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