TMI Blog2010 (5) TMI 803X X X X Extracts X X X X X X X X Extracts X X X X ..... e 2(l) of the CENVAT Credit Rules, 2004 and consequently the demand raised on them by the lower authority by way of denial of input service tax credit has to be set aside - penalty also set aside - appeal allowed - decided in favor of appellant. - E/242/2008-Mum - Final Order No. A/171/2010-WZB/C-II(EB) - Dated:- 21-5-2010 - Shri P.G. Chacko, Member (J) and S.K. Gaule, Member (T) Shri V.S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned Commissioner followed the Tribunal s decision and accordingly passed the impugned order for the period August 2005 to July, 2006. 3. Learned counsel for the appellant submits that the Tribunal s order in Appeal No. E/2929/2006 [2007 (5) S.T.R. 199 (Tri.-Mum)] as set aside by the Hon ble High Court and the relevant questions of law disposed of in favour of the assessee (appellant). Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive part of the definition of input service contained in Rule 2(l) of the CENVAT Credit Rules, 2004? Both the above questions have been answered in the affirmative in favour of the assessee and against the Revenue. 4. It is not in dispute that the very same issues arise in the present case for the subsequent period. Therefore, the present case also requires to be disposed of in the light ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
