2017 (6) TMI 754

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.... Commissioner(AR) for the Revenue [Order per: M.V. Ravindran] ORDER These two appeals are taken up for disposal by a common order as the issue is interlinked. 2. Appeal No.E/30300/2016 is filed by the assessee while appeal No.E/30120/2017 is filed by the Department. 3. Heard both sides and perused records. 4. In the assessee's appeal, the challenge is towards the Order in-Appeal No.HYD-C....

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....terms of the Section 38 of the Employees State Insurance Act, 1948 and the service tax liability discharged by the service provider has been availed as CENVAT credit which in my view is in accordance with provisions of CENVAT Credit Rules, 2004. Learned AR raised a point stating that after 01/04/2011 such CENVAT credit cannot be availed as these are for personal consumption of an individual. The v....