2016 (11) TMI 278

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....ri Sameer Chitkara, A.R. (Addl. Commissioner) ORDER Per Dr. D.M. Misra Heard both sides. 2. These appeals are filed against OIA No.171/2013(Ahd-II)CE/AK/Commr(A)/Ahd, dt.03.09.2013, passed by Commissioner (Appeals) C.Ex. & S.Tax, Ahmedabad. 3. Briefly stated the facts of the case are that the Appellants had availed CENVAT Credit on various input services, namely maintenance and repa....

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.... Larger Bench of the Tribunal in the case of Parry Engg. & Electronics P. Ltd Vs CCE Ahmedabad - I, II III - 2015 (40) STR 243 (Tri-LB). 5. The learned Authorised Representative for the Revenue reiterates the findings of the learned Commissioner (Appeals) and could not place any contrary judgment. 6. I find that the issue is no more res integra being decided by the Larger Bench of the Tribun....