2016 (3) TMI 1185

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....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 impugned order dated 29.10.2013, contestin....

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....y 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) (Network cable laying/dismantling, installation of....

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.... 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 challenged the impugned order on the ground that ....