2015 (3) TMI 180

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....dent : Mr S Teli, AR ORDER Per: B S V Murthy: At the outset, learned counsel submits that there is another stay application also filed by the applicant which has not been listed today. We find that two appeals have been filed by the appellant against a common Order-in-Appeal passed in respect of two Orders-in-Original. In view of the fact that file has been received from Registry, stay ap....

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....uld be entitled to proportionate credit attributable to service rendered unlike management consultancy service which, in accordance with Cenvat Credit Rules, is considered as common input service and therefore, full credit would be admissible and no need for availment of credit on proportionate basis. The proposal culminated in the impugned Order-in-Appeal where the Commissioner has held that serv....