2022 (11) TMI 1222

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..... r (Technical) For the Appellant : Shri Sushant Murthy, Advocate. For the Respondent : Shri Sunil Kumar Katiyar, Assistant Commissioner (AR). ORDER These appeals lie against order-in-appeal no. NA/CGST/AI/ MUM/234 to 236/2019-20 dated 30th October 2019 of Commissioner of GST & Central Excise (Appeals - I), Mumbai for having granted partial relief only in the challenge to disallowance of a par .....

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..... r two services are concerned he relies upon the decision of the Tribunal in Manipal Advertising Services Pvt Ltd v. Commissioner of Central Excise, Mangalore [2010 (19) STR 506 (Tri.-Bang.)] and Overseas Infrastructure Alliance (I) Pvt Ltd v. Commissioner of CGST, Mumbai East [2021 (44) GSTL 379 (Tri.-Mumbai)] as binding precedent. 3. Learned Authorised Representative submits that the issue in di .....

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..... rts of service that are not liable to tax and, thereby, excluded from the ambit of CENVAT Credit Rules, 2004 itself. 5. Insofar as the tax paid on procurement of 'renting of immovable property service' and 'works contract service', the decision of the first appellate authority for the earlier period, not having been challenged further by Revenue, should have been applied to the impugned period al .....

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