2014 (3) TMI 636

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....P. Muralidharan, Superintendent (AR) ORDER A common issue is involved in both the applications and hence they are taken up for disposal. 2. Heard both sides and perused the records. 3. The applicant is engaged in the manufacture of Titanium-di-oxide, ferrous sulphate etc. They availed CENVAT credit on input service paid on renting of immovable properties. The issue involved is whether....