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2016 (8) TMI 1014 - CESTAT MUMBAI

2016 (8) TMI 1014 - CESTAT MUMBAI - TMI - 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 the eligibility to avail Cenvat Credit on the service tax paid on garden maintenance and gutter cleaning services, and on a specific question from the Bench as to whether the Revenue has contested the final o .....

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demanded from the appellant along with interest. 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 ( Judicial ) Shri.SP Agnihotri, Consultant for appellant Shri.NN Prabhudesai, Supdt. (AR) for respondent ORDER Per M. V. Ravindran 1. These two appeals are filed against Order-in-Appeal No.US/335/RGD/2011 dated 1 .....

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20/09/2012 allowed the appeal in respect 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 in respect of the very same assessee is decided by this Tribunal by final order dated 20/09/2012 in respect of the eligibility to avail Cenvat Credit on the service tax paid on garden maintenance and gutter .....

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