2015 (8) TMI 1189

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.... Shri K.S. Mishra, Addl. Commissioner (AR) ORDER Per: M.V. Ravindran All these three appeals are filed by the assessee as well as by Revenue against the same order-in-original. Since all these are on identical set of question they are being disposed of by a common order. 2. Heard both sides. 3. The main grievance of the learned Counsel is that the adjudicating authority has not considered th....

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....de before him. 5. On deeper perusal of the impugned order we do find that the claim of the appellant before the adjudicating authority was free of issue of material cannot be considered for inclusion in value for discharging service tax liability and had produced some documents. In our view the claim of the appellant regarding non-avilment of CENVAT Credit by reversing the amount availed also nee....