TMI Blog2016 (1) TMI 107X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals) vide his orders accepting the assessee's appeals, which were also reviewed and found to be correct. It was in consequence to the said orders that the Assistant Commissioner and Commissioner (Appeals) passed the present impugned orders allowing the appeals. As such, it was not open to the Revenue to enlarge the scope of the proceedings by including some fresh grounds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr V Ravindran, Adv ORDER Per Archana Wadhwa All the three appeals filed by the Revenue are being disposed of by a common order. 2. After hearing both the sides duly represented by Shri Pakshi Rajan, Asst. Commissioner (AR) and Shri V. Ravindran, Advocate, I find that the appellant is a 100% EOU and was availing the benefit of the CENVAT credit of tax paid on the input services avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdingly he allowed the appeals vide his Orders-in-Appeal. The said orders were reviewed by the Committee of Commissioners and were accepted by the Revenue. As a result, the Assistant Commissioner vide his orders granted refund. The said orders were again reviewed by the Department who decided to file appeals before the Commissioner (Appeals) on an altogether different ground i.e. the appellant who ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to enlarge the scope of the proceedings by including some fresh grounds in their memorandum of appeal before the Commissioner (Appeals) or in the memorandum of appeal before the Tribunal. Even though it is the case of assessee that no common CENVATable services were used by them and even though I find that the Revenue in their memorandum of appeals have not referred to any such services, the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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