TMI Blog2019 (7) TMI 1421X X X X Extracts X X X X X X X X Extracts X X X X ..... ants have reversed the proportionate credit and if they have reversed, extend the benefit of the decision of this Tribunal relied upon by them. The present appeal is also allowed by way of remand. - ST/415/2009-DB - Final Order No. 20577/2019 - Dated:- 19-7-2019 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER Mr. Mohammed Ibrahim, Advocate For the Appellant Mr. K.B. Nanaiah, Asst. Commr. (AR) For the Respondent ORDER PER: S.S GARG The present appeal is directed against the impugned order dated 05.01.2009 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal but dropped the pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t properly appreciating the facts and the law. He further submitted that the appellants are not taking credit on input services used exclusively for Tour Operator Service and Rent-a-Cab Service. He further submitted that the appellants have availed credit on some common input services such as Security Service, Courier Service, Telephone Service as it is impossible to maintain separate accounts. He also submitted that the input service credit attributable to Tour Operator Service and Rent-a-Cab Service has been subsequently reversed vide journal voucher dated 19.01.2008. It is his further submission that on similar facts and issue in dispute, this Tribunal in appellants own cases for the subsequent period remanded the matter to the original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant s own case for the subsequent period, this Tribunal vide its various decisions cited supra has remanded the case back to the original authority for the purpose of verifying whether the appellants have reversed the proportionate credit and if they have reversed, extend the benefit of the decision of this Tribunal relied upon by them. It is pertinent to reproduce the finding of the Tribunal in the appellant s own case for the subsequent period which is recorded in para 7 as under: 7. After considering the submissions of both the parties and perusal of the material on record, we find that the appellants have already reversed proportionate credit attributable to tour operator service and rent-a-cab scheme operator service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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