2011 (3) TMI 1099

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..... i Rajendra Nagar, SDR   Per : Mrs. Archana Wadhwa;   After dispensing with the condition of pre-deposit of duty and penalty, I proceed to decide the appeal itself, inasmuch as the issue is covered by the precedent decisions of the Tribunal.   2. The dispute, as to whether the appellant is entitled to avail modvat credit in respect of service tax paid on CHA services availed at th .....

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..... e reasoning adopted by the Commissioner (Appeals) to reject the appeal. Admittedly, the Commissioner (Appeals) is a departmental officer and was bound by the circular.   4. As the issue is settled, I set-aside the impugned order and allow the appeal. Stay petition as also appeal get disposed off in above manner.   (Dictated and pronounced in the Court)
Case laws, Decisions, Judgeme .....

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