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Unichem Laboratories Ltd. Versus Commissioner of Central Excise

2016 (8) TMI 1014 - CESTAT MUMBAI

Cenvat credit - service tax paid by the service provider on the services rendered i.e., garden maintenance, gutter cleaning services - Held that:- when an identical issue in respect of the very same assessee is decided by this Tribunal in respect of .....

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not aware of the same; I find that the issue is no more res integra and is covered in favour of the appellant in respect of the Cenvat Credit availed on these two services. - Cenvat credit - carpet cleaning services - Held that:- these service .....

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terest. Since the issue involved is of interpretation, no penalty is required to be imposed on the appellant. - Appeals disposed of - Appeal No. E/1620 & 1621/11 - Order No. A/87869-87869A/16/SMB - Dated:- 24-5-2016 - Mr. M. V. Ravindran, Member ( Ju .....

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l Excise (Appeals), Mumbai-II. 2. Heard both sides and perused the records. 3. The issue involved in these appeals is regarding the denial of Cenvat Credit on service tax paid by the service provider on the services rendered i.e., garden maintenance, .....

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of the Cenvat Credit availed on service tax paid on garden maintenance and gutter cleaning services. He produces a copy of the same. 5. The learned DR reiterates the findings of the lower authorities. 6. In my considered view, when an identical issue .....

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ion from the Bench as to whether the Revenue has contested the final order, their reply given was that they were not aware of the same; I find that the issue is no more res integra and is covered in favour of the appellant and in respect of the Cenva .....

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