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2018 (10) TMI 703 - AT - Service TaxRestoration of appeal - appellant made a request for adjournment of the appeal, which was posted on 5.5.2016. However, the Tribunal has taken the matter for disposal and passed the exparte order - Held that:- Since the appellant had diligently prosecuted the matter and had taken steps to request for adjournment of the matter, the final order passed disposing the appeal exparte requires to be recalled. CENVAT Credit - input services - panthal and shamiana services - services availed in the eve of inauguration of their new building / branch - appellant is engaged in banking and financial services - Held that:- The panthal and shamiana services availed by the appellant is essential for promotion of banking and financial services. The said services are utilized by the appellant to inform the public that a new branch has been started in the said place - credit allowed - Appeal allowed - decided in favor of appellant.
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