2017 (9) TMI 1259

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es 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 Manager and not in the assessee's name. Th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 stands approved by the Tribunal. 4.  It....