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2019 (7) TMI 153 - AT - Service TaxCENVAT Credit - inputs/capital goods/input services - SCN was served upon the appellant proposing the recovery of ₹ 2,26,185/- of cenvat credit as was alleged to have been availed wrongly by the appellant - It is submitted by the appellant that prior the impugned show cause notice, another show cause notice being an outcome of the same enquiry about the same amount of Cenvat credit was issued to the appellant bearing No.2165-67 dated 18.10.2012. HELD THAT:- The record of the impugned appeal is perused and it is observed that the copy of the order dated 09.05.2016 is with respect to another show cause notice, however, being served to the same assessee, who is appellant herein. The controversy is also same as in the present show cause notice. It is observed that para 18.1 and 18.2 of the said order/ decision dated 09.05.2016 talks about the issue involved in the impugned show cause notice. This acknowledgement makes it clear that the same/identical issue has already been decided in favour of the appellant. Therefore the interest of justice will better be served for this show cause notice to again be adjudicated after considering the order No.2-16-17 dated 09.05.2016. Appeal allowed by way of remand.
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