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2024 (5) TMI 560 - CESTAT CHANDIGARHLevy of service tax on rebate/subsidy received from Suzuki Japan - reimbursement expenses in respect of after sale warranty services, miscellaneous expenses - Cenvat Credit on reimbursable advertisement expenses - extended period of limitation - penalty - HELD THAT:- It is not in dispute that this issue for the previous period i.e. 2006-07 and 2007-08, has already been decided in favour of the appellant in their own case SUZUKI MOTORCYCLE (I) PVT. LTD. VERSUS COMMISSIONER OF C. EX., DELHI-III [2015 (7) TMI 633 - CESTAT NEW DELHI] where it was held that 'Merely because the appellants stand reimbursed part cost of the advertising expenses from their parent company, does not mean that the appellants would become disentitled to the Service Tax actually paid by them.' and the same has attained finality. Rebate received from Suzuki Japan and denial of Cenvat Credit on reimbursable advertisement expenses - HELD THAT:- Reference made to the decision of in the case of M/S. SRF LTD. VERSUS COMMISSIONER, CENTRAL EXCISE & SERVICE TAX, LTU, NEW DELHI [2021 (8) TMI 696 - CESTAT NEW DELHI], wherein the Tribunal after following the decision of ROSMERTA TECHNOLOGIES LTD. VERSUS COMMISSIONER OF CE & ST, LTU DELHI [2019 (11) TMI 1573 - CESTAT CHANDIGARH] has held that if an order attained finality, the Department cannot take contrary stands in the other pending appeal with regards to the same assessee. Since, the issue is no more res integra and stands settled in favour of the appellant in their own case for the previous period as well as for the subsequent period, and the Department has accepted the same, the impugned order is not sustainable in law and therefore, is set aside by allowing the appeal of the appellant with consequential relief, if any, as per law. Appeal allowed.
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