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2022 (8) TMI 774 - AT - Service TaxCENVAT Credit - input services - security agent services - air travel services - hotel stay services - period 2015 to June 2017 - Demand in terms of Rule 14 of Cenvat Credit Rules read with Section 73(2) of the Finance Act, 1994 - HELD THAT:- It is found that the same issue for the period 2005, 2014-15 has been considered and finalized by the Commissioner (Appeals) in the remand proceedings in respect of these three services holding the credit is allowed on these services. Since the Commissioner (Appeals) has in the remand proceedings allowed the credit in respect of these services, there are no reason to differ with the order of the Commissioner (Appeals) in the case of the appellant itself - appeal allowed.
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