TMI Blog2021 (7) TMI 1001X X X X Extracts X X X X X X X X Extracts X X X X ..... AT:- The same issue for previous period in the appellant s own case came before this Tribunal in M/S NJ DEVANI BUILDERS PVT. LTD VERSUS C.S.T. S.T. -AHMEDABAD [ 2019 (6) TMI 213 - CESTAT AHMEDABAD] and this Tribunal has held that the appellant is entitled for the abatement Exemption Notification subject to reversal of Cenvat Credit. This very order was challenged before the Hon ble High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ND HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri. Amal Dave, Advocate for the Appellant Shri R.K. Bhashkar, Superintendent (AR) for the Respondent ORDER RAMESH NAIR The brief facts of the case are that the appellant was providing Commercial or Industrial Construction Service and they were availing exemption under Notification No. 01/2006-S.T., 21/97-S.T., 39/97-S.T., 40/9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2019 dated 03.06.2019 remanded the matter to the Adjudicating Authority holding that the appellant shall be entitled for the benefit of Notification subject to reversal of Cenvat Credit availed on Input Service. This order was challenged before Hon ble High Court in Special Civil Application No. 11513 of 2019 wherein the Hon ble High Court vide Order dated 12.03.2020 set aside the Tribunal s Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore this Tribunal and this Tribunal has held that the appellant is entitled for the abatement Exemption Notification subject to reversal of Cenvat Credit. This very order dated 03.06.2019 was challenged before the Hon ble High Court in Civil Application No. 11513 of 2019 wherein the Hon ble Gujarat High Court vide order dated 12.03.2020 set aside the Tribunal s order as well as the Show Cause Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
