2017 (3) TMI 245

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....appellant Shri S R Nair, E.O. (AR) for the respondent Order Issue in dispute in this appeal filed by M/s NELCO Ltd against order-in-appeal no. MUM-II-STAX-000-APP-36-15-16 dated 30^th November 2015 of Commissioner of Service Tax (Appeals-Ii), Mumbai is the denial of facility of availment of CENVAT credit for discharge of service tax liability of Rs. 18,18,864/- on services received from o....

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.... was sought to be agitated through Miscellaneous Application which is also up for disposal. 4. Learned Authorised Representative, by relying on the decision of the Hon'ble High Court of Bombay in Commissioner of Central Excise & Customs, Daman v. Gujchem Distillers [2011 (270) ELT 338 (Bom)], objected to the introduction of new grounds at this stage and, in particular to '12. As can be seen,....

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....ation being based on assumptions and presumptions and the Commissioner (Appeals) was therefore right in setting aside the order in appeal. Thus, as can be seen, the CESTAT has disposed of the Appeal on a ground which was not urged by the Respondents before the Adjudicating Authority. Thereby the CESTAT has disposed of the Appeal on a totally new ground which was not before the Adjudicating Auth....