2017 (9) TMI 1259

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..... des duly represented by Shri  S. Govindarajan, AC (AR) for the appellants and Ms. Nandita S. Das, Advocate for the respondents, it is seen that the original adjudicating authority denied Cenvat credit of service tax paid in respect of "Construction Services" availed by them on the ground that the invoices stands raised in the name of their Project Manager and not in the assessee's name. T .....

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..... l and vide Final Order No.40972/2015, dated 07.08.2015, the  matter was remanded to Commissioner (Appeals) with directions to him to examine the documents in respect of the balance amount of credit, so denied by him. This amounts to the legal effect as if the order of Commissioner (Appeals) allowing the credit on the basis of the rectified invoices stands approved by the Tribunal. 4.  I .....

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..... envat credit. This evidently means that the Tribunal has approved the allowing of the credit on the basis of the rectified invoices. In such a scenario, the present appeal of the Revenue agitating the factum of allowing of credit on the basis of rectified invoices become infructuous. Accordingly, the Revenue's appeal is dismissed as infructuous. (Dictated and pronounced in open court)
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