Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 319 - AT - Central ExciseCENVAT Credit - capital goods / inputs - construction of building structure - ‘used in relation to setting up' - period from April 2013 to March 2015 - issue already decided by Tribunal - HELD THAT:- On the same services, the appellant had filed the appeal which was allowed by the Tribunal in UNI ABEX ALLOY PRODUCTS VERSUS COMMISSIONER OF CENTRAL TAX, BELAGAVI COMMISSIONERATE [2019 (2) TMI 569 - CESTAT BANGALORE] - On the same services, another SCN was issued by the Division Officer based on the Range Officer observation. Since this Tribunal has already allowed the appeal by the appellant on the same services and the Revenue seeks to demand service tax twice on the same services which is not permitted under law. Impugned order set aside - appeal allowed - decided in favor of appellant.
|