TaxTMI 
TaxTMI 
2017 (8) TMI 464
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....ppeals have been filed by the Revenue against the order of the Commissioner (Appeals) wherein the Commissioner (Appeals) has allowed the Cenvat Credit of various certain different services under the head of Activity relating to business. 2. The learned AR argued that the order of the Commissioner (Appeals) is general and does not deal with each of these services specifically. The order has given ....
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....d vide Instruction No.390/MISC/163/2010-JC dated 26/12/2004. In terms of the said circular, each order-in-original would constitute a separate case and would have to be tested individually for the qualification under litigation policy. He further argued that even if the Commissioner (Appeals) has not adjudged the admissibility of each service separately for the purpose of Cenvat Credit. He has exa....
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..... 4. The Instructions mentioned above used the word "case". However, the same was not defined. The term "case" needs to be interpreted in the context of National Litigation Policy which aims at reduction of litigation. In respect of a composite order which disposes of more than one appeal/SCN and the Department contemplates filing of appeal, every appeal would be a "case" and should be subjected....
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.... has listed various case laws where credit of certain service has been allowed without examining the facts of the instant case. Different services may be allowed or not allowed as input services depending on the nature of goods manufactured or the services provided. In the instant case, the impugned order is silent as to how the facts of the case laws relied by them are similar to the instant case....