2017 (7) TMI 408

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..... fore this Tribunal. The said issue raised by the Revenue only in the application for rectification of mistake which is termed as misuse of due process of law. As the issue, whether the respondent is entitle for benefit of exemption N/N. 32/2004 dt. 03.12.2004 was not raised by the Revenue in their appeal, therefore, there is no mistake apparent on record deciding the appeal file by the Revenue bef .....

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..... ke, it has been urged that there were two grounds on which the appeal has been filed. (a) Whether the respondent is entitle to avail the Cenvat Credit account for payment of Service Tax of goods transport agency services in terms of Notification No. 36/2004-ST dt. 31.12.2004 or not? And (b)Whether the respondent is entitle for benefit of exemption Notification No. 32/2004-ST 03.12.2004 or .....

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