TMI Blog2021 (2) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... OMMISSIONER, CGST CX, PUNE-II, COMMISSIONER OF SERVICE TAX-I AND IV, MUMBAI, COMMISSIONER OF CENTRAL EXCISE [ 2020 (10) TMI 300 - BOMBAY HIGH COURT] where it was held that the credit is allowed. Appeal is remanded back to the CESTAT for fresh decision in conformity with the decision rendered by the Larger Bench - appeal allowed by way of remand. - CENTRAL EXCISE APPEAL NO. 172 OF 2019 - - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2020. 4. Learned counsel for the appellant submits that the present appeal was inadvertently not listed along with the aforesaid bunch of appeals. He submits that the appeal may be disposed of in terms of the order dated 22.09.2020. 5. Mr. Jetly has no objection. 6. Having heard learned counsel for the parties, we may advert to the order dated 22.09.2020. Relevant portion of the order da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can avail such credit of service tax. 11.2 On the other hand, it was noted that CESTAT at Mumbai in ICICI Bank Limited had disallowed such credit. 11.3. Since divergent views were expressed by division benches of CESTAT, the matter was referred to the larger bench. 11.4. By the judgment and order dated 20.03.2020, the larger bench held that view taken in State Bank of Bikaner and Jaipur i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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