TMI Blog2018 (11) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... error apparent on record. Time Limitation - Held that:- Since it is one of the grounds of the appeal finding no mention in the order adjudicating upon the same is definitely an error apparent on record. In para 8 of the Final Order, ACs for the Server Rooms are held to be the inputs used in providing output service. Perusal of the order of original authority makes it clear that those ACs were also not considered as input as is apparent from last lines of para 15 of the said order. Thus, the order of original adjudicating authority has been modified to include AC’s of server room also to be the inputs. Hence, dismissing the appeal altogether is an error apparent on record. Application allowed in part. - Service Tax ROM Application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to claim Cenvat Credit on these items only. But still the appeals have been dismissed. Whereas the consequential benefit qua these inputs was to be allowed. With this submission application is prayed to be allowed. 3. Ld. DR has denied all the allegations and while justifying the order has prayed for the dismissal of the impugned application. 4. After hearing and perusing the impugned Final Order, we are of the opinion that no case law of Hon ble Apex Court as impressed upon by the appellant about no provisions of audit in Service Tax is placed on record. Perusal of grounds of appeal shows that though the audit note dated 19.11.2010 is objected but Department is not alleged to have wrongly conducted the said audit. The silence in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parent from last lines of para 15 of the said order. Thus, the order of original adjudicating authority has been modified to include AC s of server room also to be the inputs. Hence, dismissing the appeal altogether is an error apparent on record. Appellant is allowed vide the impugned Final Order to avail cenvat credit on OXE, HDPE, batteries and ACs for Server Rooms. This request is therefore, accepted modifying the last para of the impugned Final Order as: In view of entire above discussion, the appeal in hand stands partly allowed. Consequential benefit shall follow. 7. As a result of entire above discussion, the application in hand is partly allowed. [Pronounced in the open Court on 14.11.2018] - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
