TMI Blog2016 (9) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... isputed service in ER-1 returns - Held that:- the issue is no more res integra in view of various judgement. Since the issue arising out of the present dispute is no more open for any debate, we are of the considered view that the service tax paid on such taxable service shall be available for CENVAT credit. Since taking of CENVAT credit on the disputed service is permissible under the statute on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 016 - Dated:- 8-4-2016 - Mr. S.K. Mohanty, Member (Judicial) And Mr. R.K. Singh, Member (Technical) Mr. R.K. Grover, DR For Revenue Shri Randhir Singh, Advocate For Crompton Greaves Ltd. ORDER Per Mr. S. K. Mohanty Both Revenue as well as the assessee have filed the appeals before this Tribunal against the impugned order dated 18.02.2008 passed by ld. Commissioner of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice is available in view of the definition of input service contained in Rule 2(l) of the CENVAT Credit Rules, 2004. To justify such stand, the Respondent has relied on the following judgements:- * CCE, Chandigar-II Vs. Federal Mogul Goetze (India) Ltd. [2015 (39) STR 735 (P H)]. * CCE, Bangalore-I Vs. Interplex Electronics India Pvt. Ltd.[2015 (39) STR 578 (Kar.). * CCE, Bangalor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s) on the ground of limitation, in our opinion, will not have any consequence for the Revenue, because on merits, the assessee is entitled to take CENVAT credit on the disputed service. 5. We find that filing of appeal by the respondent/assessee is not in conformity with Section 35B of Central Excise Act, 1944 in-as-much-as the Commissioner (Appeals) vide impugned order has allowed the appeal w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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