TMI Blog2018 (12) TMI 1619X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 in ST/42769/2014 - MISC ORDER No. 40838 / 2018 - Dated:- 21-12-2018 - Ms. Sulekha Beevi And Shri Madhu Mohan Damodhar, JJ. Ms. Radhika Chandrasekar, Advocate For the Appellant Shri K. Veerabhadra Reddy, ADC (AR) For the Respondent JUDGMENT Madhu Mohan Damodhar The application for rectification of mistake has been filed by the Revenue on the following grounds : (a) F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chennai vide Final Order NO.41487/2017 dated 01.08.17 in Appeal No.E/41310/2017; and (iv) M/s.Indian Additives Ltd. Vs Commissioner of Central Excise vide Final Order No.41587/2016, dated 09.09.16 in Appeal No.E/41767/2015. As such, by following the same, we hold that the appellant is entitled to the credit. (b) The issue of eligibility of cenvat credit was neither raised in the Show Ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits the following : (i) The final order passed holding that the appellant is entitled to cenvat credit is a mistake apparent on record inasmuch as the said issue was neither raised in the SCN nor pleaded by the appellant before the lower authorities. ii) Ld. A.R also drew our attention to para-3 of the final order wherein the demand of service tax as also interest in respect of renting o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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