2017 (3) TMI 354

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...., AC (AR) For the Respondent Both the appeals being connected, they are taken up together for common disposal. 2. In respect of Appeal No. E/41549/2015, issue in dispute relates to apparent wrongly taken credit of Rs. 2,40,101/- in respect of Banking and Other Financial Services. Appellant has come up against the order of Commissioner (Appeals) dated 15.4.2015 rejecting the appeal for non-deposi....

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....hem and debit entry made in this regard was found in order as has been indicated in para 3 (v) of SCN dt. 13.1.2015 issued in respect of appeal No. E/41550/2015. As such the amount sought to be disallowed in SCN No. V/20/15/03/2015 dt. 13.1.2015 (Appeal E/41549/2015) was already debited by them well before issue of the notice. In the circumstances, the rejection of their appeal by Commissioner (Ap....

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....ices availed by appellant are in no way disbarred by the said definition. The issue raised by the department that the said credits have been availed on the strength of computer generated certificate has also been addressed in detail in the Final Order No.40879/2016 dt. 3.6.2016 cited by learned advocate. Following the ratio of the same, I hold that not only is the input service, namely, Banking an....