TMI Blog2017 (1) TMI 1358X X X X Extracts X X X X X X X X Extracts X X X X ..... However, following the decision taken in the identical issue in the appellant’s own case, for an earlier period, these appeals are also being sent back to original authority with the same directions - Decided in favor of the assessee. - E/41507 to 41509/2016 - FINAL ORDER No.42323-42325/2016 - Dated:- 25-11-2016 - Shri Madhu Mohan Damodhar, Member (Technical) Shri S. Viswanathan, Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or use in relation to manufacture of final product. The show cause notices also alleged that for these reasons cenvat credit so availed on service tax paid on input services have been taken in contravention of Rule 2(l) (ii) read with Rule 3 of the Rules. 3. Today when the matter came up for hearing Shri S.Viswanathan, Ld. Advocate appearing for appellant submitted that on an identical issue, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the notice. 4. On the other hand, Ld. A.R Shri S.Nagalingam, AC appearing for Revenue referred to para-12 of the very same order to reiterate that the cenvat credit availed on service tax paid on such services are not in order and are in contravention of Rule 2(l) (ii) read with Rule 3 of the Rules since they were neither received nor used by them in their unit. 5. Heard both sides an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot restricted to services used in or in relation to manufacture of final products, but extends to all services used in relation to the business of manufacturing the final product as has been held by various judicial pronouncements. I find that in the appellant s own case (Appeal E/41511, 41512/2014) vide Final Order Nos.40103-40104/2015 dt. 30.1.2015, this Bench of the Tribunal remanded the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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