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2023 (11) TMI 1081 - CESTAT HYDERABADDisallowance of CENVAT Credit u/r 14 of CCR - input services - nexus with the output services - Information Technology services & Information Technology Enables services (IT & ITES) - HELD THAT:- The proceedings under Rule 14 and Rule 5 of CCR are similar in nature. Further, taking into notice the Order of the Commissioner (Appeals) dated 18.09.2017, it is found that the issue involved in these Appeals has been already adjudicated in detail and allowed in favour of the Appellants. This Order of the Commissioner (Appeals) also includes the period of dispute in the present Appeals. The impugned order set aside - appeal allowed.
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