2016 (7) TMI 79

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....AR) ORDER Per P.K.Choudhary The short issue involved in this appeal relates to the denial of Cenvat credit on Tour Operators Service used for bringing staff to the factory. There were two Show Cause Notices dated 07.10.2009 for the period September, 2008 to March, 2009 and the other dated 14.02.2011 for the period February, 2010 to January, 2011, issued to the appellant assessee. 2. The Ld. Co....

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....the assessee s own case, wherein the Tribunal vide Final Order No. 545/2011 dated 27.04.2011 has allowed the appellant assessee s appeal for earlier period ie., January, 2007 to November, 2007. 3. On the other hand, the Ld. AR Shri L. Paneer Selvam, AC, reiterated the findings of the Commissioner (Appeals) and submits that the impugned services though consumed in relation to manufacture did not h....