TMI Blog2019 (6) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... gible - HELD THAT:- The very same issue came up in the assessee s own case on an earlier occasion before this Bench LEO PRIMECOMP PVT. LTD., (UNIT-II) VERSUS COMMISSIONER OF CENTRAL EXCISE, CHENNAI-IV [ 2016 (9) TMI 193 - CESTAT CHENNAI ] where the Bench had thought it fit to remand the matter back to the file of the adjudicating authority on the doubt raised by the Ld. Department Representati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Parts of ATM Machines. The dispute relates to the period from June 2014 to May 2015. 2. The Revenue upon scrutiny of the appellant s CENVAT Credit documents noticed that the appellant had availed CENVAT Credit of service tax paid on Security Services, Renting of Immovable Property, CHA Services and Courier Services and that the same were received by the other units of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s placed on record and have also gone through the various decisions and also the Board Circular relied on during the course of arguments. 5.1 I note that the very same issue came up in the assessee s own case on an earlier occasion before this Bench and this Bench vide Final Order No. 41078/2016 dated 24.06.2016 had thought it fit to remand the matter back to the file of the adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit could not be denied when all the necessary records had been maintained by the respondent therein. 5.2 On a perusal of the impugned Order, I find that the Revenue has not disputed as to the maintenance of necessary records, but the Credit is denied only because of non-registration of ISD. 6. Further, since this Bench has remanded the matter back to the file of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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