2017 (9) TMI 1259

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....C (AR) ORDER After hearing both sides duly represented by Shri  S. Govindarajan, AC (AR) for the appellants and Ms. Nandita S. Das, Advocate for the respondents, it is seen that the original adjudicating authority denied Cenvat credit of service tax paid in respect of "Construction Services" availed by them on the ground that the invoices stands raised in the name of their Project Manag....

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....see's appeal was taken up by the Tribunal and vide Final Order No.40972/2015, dated 07.08.2015, the  matter was remanded to Commissioner (Appeals) with directions to him to examine the documents in respect of the balance amount of credit, so denied by him. This amounts to the legal effect as if the order of Commissioner (Appeals) allowing the credit on the basis of the rectified invoices ....