Repeated CENVAT credit demand on the same services was impermissible after the issue had already been decided

CENVAT credit could not be disallowed and recovered again on the same services after the Tribunal had already allowed the assessee's appeal on those services. A subsequent show cause notice raised a second demand on the same transaction, but that ative recovery was unsustainable because the issue had already been decided in the assessee's favour. The impugned order was set aside, and relief was granted against the repeated demand.

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Issues: Whether CENVAT credit could again be disallowed and recovered on the same services when the Tribunal had already allowed the assessee's appeal in respect of the same services.

Analysis: The assessee's credit dispute related to the same services that had already been the subject matter of an earlier appeal decided in its favour. The impugned demand was again raised on the basis of the same services through a subsequent show cause notice. A second demand on the same services was not sustainable, as the matter had already been decided and the Revenue could not recover tax twice on the same transaction.

Conclusion: The issue is decided in favour of the assessee. The second demand on the same services was impermissible and the impugned order was set aside.

Final Conclusion: The appeal succeeded and the assessee obtained relief against the repeated demand arising from the same services.

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