TMI Blog2009 (12) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... f the various decisions held that- appellant is entitled to cenvat credit, thus allow the appeal. - E/1240/2008-MUM. - A/772/2009/SMB/CIV - Dated:- 18-12-2009 - ASHOK JINDAL, JUDICIAL MEMBER Swapnil Bafna for the Appellant. K. Lal for the Respondent. ORDER 1. The issue in this appeal is whether the appellant is entitled for availment of credit of Service Tax in respect of garde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B/C-IV, dated 6-4-2009]. 4. After hearing both the parties, I find that the issue is squarely covered by the Tribunal's decision in the case of Semco Electrical (P.) Ltd. [Order Nos. A/745-752/2009/SMB/C-IV, dated 17-12-2009] and I.S.M.T. Ltd. [Order No. A/744/2009/SMB/C-IV, dated 17-12-2009]. Following the same ratio the appellant is entitled to avail Cenvat credit. The impugned order is set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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