TMI Blog2020 (8) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... ities below, namely the Assessing Authority, the Commissioner of Central Excise (Appeals) as well as Tribunal, all of them being fact finding body and who could have allowed such evidence to be brought on record by the assessee to examine the claim of CENVAT Credit of the assessee on merits, the only submission which has impressed us a little bit is that such claim in favour of the assessee was allowed by the authorities below in the previous period. Though no such evidence is placed by the assessee, there is no reason to disbelieve this statement of the learned counsel for the assessee and the same is also not controverted by the learned counsel for the Revenue with some evidence. Instead of answering the question at this stage, without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces for previous years/period? 3. Whether the Tribunal was right in disallowing Cenvat Credit on services, viz., Manpower, Fabrication Erection, WCT SERTX and Repairs Maintenance keeping in view the ratio laid by various CESTAT Tribunal, High Courts and Supreme Court? 4. Whether the Tribunal and lower authorities, have erroneously interpreted the definition of Input Service as defined under Rule 2(1) of the Cenvat Rules without considering that the said definition is not exhaustive and thus the Recovery Proceedings was initiated on completely wrong implication of law? 3. The learned counsel for the assessee, Mr.P.J.Rishikesh, submitted that on account of some lapses on the part of the assessee and the authorised repres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the parties, though we are of the opinion that the assessee having lost the opportunities before the three authorities below, namely the Assessing Authority, the Commissioner of Central Excise (Appeals) as well as Tribunal, all of them being fact finding body and who could have allowed such evidence to be brought on record by the assessee to examine the claim of CENVAT Credit of the assessee on merits, the only submission which has impressed us a little bit is that such claim in favour of the assessee was allowed by the authorities below in the previous period. Though no such evidence is placed by the assessee before us, there is no reason to disbelieve this statement of the learned counsel for the assessee and the same is also no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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