2017 (6) TMI 1108

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....hri Mohd. Altaf (Asst. Commissioner)AR for Respondent ORDER Per: Anil Choudhary The issue in this appeal filed by the appellant-assess engaged in the 'Maintenance or Repair Service, Erection, Commissioning and Installation Service, GTA and Business Support Service' and also manufacturing of projectors etc, is that whether the Cenvat credit earned in their 100% EOU which had got co....

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....rity. Further the said premises has a separate gate and boundary. It was noticed by the Audit Team of the Department that the appellant is availing Cenvat credit of inputs and input services utilised in manufacturing activity carried out in 100% EOU and they were suo moto transferring the Cenvat credit accumulated in 100% EOU to their servicing division (unboned premises) and the said servicing di....

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....e find that the issue herein is squarely covered as pointed out by the counsel for the appellant, by order of a single member of this Tribunal (Myself) reported at 2016 (10) TMI 874 in Elcomponics Sales Private ltd v/s Commissioner of Service Tax, Noida wherein under similar facts and circumstances, following the ruling of another Bench of this Tribunal in CCE, Coimbatore v/s Luxmi Technology and ....

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....efits in accordance with law. Miscellaneous application also stands allowed." 5. We find that the issue herein is squarely covered as per the previous ruling of this Tribunal in Elcomponics Sales Private Ltd (supra) and accordingly the appeal is allowed on this ground. 6. So far the other ground is concerned regarding demand of Service Tax Rs. 58,600/- along with interest. We find that altho....