TMI Blog2022 (6) TMI 859X X X X Extracts X X X X X X X X Extracts X X X X ..... it department has accepted order with this status of the case in the present case also being involved same input services all the services are admissible input services and also following on various case laws submitted by the appellant including their own case [ 2014 (2) TMI 495 - CESTAT MUMBAI] in respect of same services issue is no longer res-integra, and it is not only in the appellant s own case in respect of these services there are various other judgments, Wherein the issue of nexus of the said services with the manufacturing final product is decided in favour of the assessee. Appeal allowed. - EXCISE Appeal No. 12954 of 2019 - A/10547/2022 - Dated:- 18-5-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) Shri Mehul Jiwani, C.A f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... APUR/34-35/BEL-II/R-II/COMMR/SFA/SAVITA/2016-17dated04.01.2017, the department has not filed any appeal and this order was accepted. Accordingly, the issue to the extent the demand was dropped against the Tribunal order stand settled. He further submits that as against the confirmed demand of Rs. 4,03,043/- the appellant s unit filed appeal before the CESTAT Mumbai and the CESTAT Mumbai vide order No. A/92283-92284/2017 dated 15.12.2017 dropped the demand. He submits that in the present case also all the services involved are same for which part credit was distributed to their unit. Therefore, as per the status of the case to the extent above the issue is no more under dispute. He submits that in the appellant s own case for the other units ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (44) STR 443 (Tri.- HYD) Virchow Laboratories Ltd.-2017 (51) STR 443 (Tri-Hyd) Vodafone Essar South Ltd.-2017 (51) STR 77 (Tri-All.) Acg Associated Capsulesp Ltd.-2019 (20) G.S.T.L 346 (BOM) Ganesan Builders Ltd. 2019 (20) G.S.T.L. 39 (Mad) Netcraker Technologies Solutions India P.Ltd (4) G.S.T.L 10 (Tri.-Hyd.) Uniflex Cables Ltd.-2011 (271) ELT 161(SC) 3. Shri Dharmendra Kanjani, Learned Superintendent (Authorized Representative) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. I have carefully considered the submissions made by both the sides and perused the records. The fact is not under dispute that this case is the genesis of the audit objection raised and proceedings were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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