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2016 (3) TMI 1185
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.... Shri.G.R. Singh,D.R. Present for the Respondent: Shri.B.L.Narasimhan, Advocate ORDER The respondent has filed this Misc. Application under Section 35 C (2) of the Central Excise Act, 1944 for rectification of mistake in final Order No.A-54822/2014 - SM (Br.) dated 22.12.2014 passed by this Tribunal. The submissions of the respondent are that Revenue has preferred the appeal against the i....
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....cation is that the judgment relied upon by the respondent during the course of hearing were not taken into consideration while passing the order by this Tribunal. 2. Heard the ld. Counsel for both sides and perused the records. I find that Revenue has urged the following grounds in its appeal filed before the Tribunal:- "The services under question viz. Business Auxilliary service (BAS) (Networ....
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....ating to Cenvat Credit on rent-a-cab service but they are contesting availment of credit on house keeping service and business auxiliary service. On perusal of the grounds of appeal vis-à-vis the order dated 22.12.2014 of this Tribunal, I find that the Revenue has filed the appeal in respect of rent a cab service also. As regards business auxiliary service, I find that the Revenue has chall....