TMI Blog2018 (10) TMI 839X X X X Extracts X X X X X X X X Extracts X X X X ..... own case in respect of the Show Cause Notice for the earlier period, for fresh adjudication - The judicial propriety demands that when a co-ordinate Bench of this Court has set aside the appeal to the file of the lower authority for fresh adjudication, the same is required to be followed Appeal allowed by way of remand. - ST/42095/2017 - 42579/2018 - Dated:- 3-10-2018 - Shri P Dinesha, Memb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring today, Ms. Krithika Jaganathan, Ld. Advocate, appeared for the appellant and Shri. S. Govindarajan, Ld. Department Representative (DR), appeared for the Revenue. 3.1 The contentions of the Ld. Advocate are summarized below for brevity :- (i) The hotel accommodation and banquet facilities were availed and utilized by the employees of the appellant for official purposes. (ii) The abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be proved. 3.3 With regard to the availment of CENVAT Credit on housekeeping services, Ld. Advocate submitted that the issue is no more res integra since the same has been addressed and settled by various judicial fora including the cases of : Integra Software Services Pvt. Ltd. Vs. C.C.E., Puducherry 2017 (48) S.T.R. 137 (Tri. Chennai) HPCL Vs. C.C.E., Visakhapatnam 2017 (47 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd have also gone through the decisions relied on by the Ld. Advocate. At the outset, I am of the view that the judicial propriety demands that when a co-ordinate Bench of this Court has set aside the appeal to the file of the lower authority for fresh adjudication, the same is required to be followed. 6. At the same time, I find that the Hon ble jurisdictional High Court in the case of Wipro L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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