2015 (2) TMI 433

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....RDER Per : Mr. H. K. Thakur This appeal has been filed by the appellant with respect to OIA No. SUR-EXCUS-001-APP-627-13-14 dated 28.2.2014 passed by Commissioner (Appeals) Surat-I. Under this OIA dated 28.2.2014 first appellate authority has upheld OIO No. SRT-I/DIV-II/R-II/ADJ/SP-SSM/DEM/04/13-14 dated 05.12.2013 passed by the Adjudicating authority. The issue involved in the present proce....

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....2.2014, passed by the first appellate authority under which CBEC Circular dated 23.08.2007 was approved. He also relies upon CESTAT Bangalore s order in the case of M/s. Madras Cement Limited vs. CCE, Bangalore [2012 (27) STR 470 (Tri. Bang.)]. 4. Heard both sides and perused the case records. The issue of admissibility of CENVAT credit of service tax paid with respect to Courier Services is no....

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....ule 2(l) of the Cenvat Credit Rules, 2004 the following interpretation was made by the jurisdictional High Court in Para-5:- "5. Issues being similar, the present tax appeal is also required to be decided similarly relying on abovementioned judgement dated 6.4.2011 passed in Tax Appeal No.419/2010 and connected matters. We may notice that nature of services used in both cases are though differe....