Over ruled citations

[CA.ANCHAL RASTOGI]

whether commissioner of c.e.(appeals) other citation 2006(204) e.l.t. 189 (commr. appl.) re NHK Spring India LTD. has been over ruled, if yes, pl. let me know those case law.

[Madhukar N Hiregange]

it was a comm appeal order. in gujarat ambuja cemment overurled But may not be valid as it is against the rpinciaples of cenvat credit

AI Summary

Cenvat credit principle questioned after a Commissioner (Appeals) order was reportedly overruled, casting doubt on that overruling.
Question whether a Commissioner (Appeals) order for NHK Spring India Ltd. on service tax was overruled; reply notes a Gujarat decision in Ambuja Cement purportedly overruled it but may be doubtful because it conflicts with core Cenvat credit principles, making the overruling's validity uncertain.