TMI Blog2019 (10) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... was allowed by the Tribunal in UNI ABEX ALLOY PRODUCTS VERSUS COMMISSIONER OF CENTRAL TAX, BELAGAVI COMMISSIONERATE [ 2019 (2) TMI 569 - CESTAT BANGALORE] - On the same services, another SCN was issued by the Division Officer based on the Range Officer observation. Since this Tribunal has already allowed the appeal by the appellant on the same services and the Revenue seeks to demand service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Castings and Industrial or Laboratory furnaces falling under Chapter 73 of CETA, 1985. During the course of audit, it was noticed that the appellant had taken CENVAT credit on goods which were not falling under the category of capital goods / inputs as provided under the CENVAT credit Rules, 2004. Therefore a show-cause notice dt. 09/12/2016 was issued to the appellants demanding therein CENVAT cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts and the law. He further submitted that the Deputy Commissioner, Audit Circle, Belgaum has raised demand on the basis of audit report for the period January 2013 to December 2015 and the said demand was raised for ₹ 3,38,582/- on the premises that used in relation to setting up, have been omitted from the definition w.e.f. 01/04/2011. Against the said demand, appellant filed appeal wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, the learned AR appearing for the Revenue defended the impugned order. 6. After considering the submissions of both sides and perusal of material on record, I find that on the same services, the appellant had filed the appeal No.E/21183/2018 which was allowed by the Tribunal vide its Final Order No.20152/2019 dt. 11/02/2019. On the same services, another show-cause notice was iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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