2015 (8) TMI 1429

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt : Mr. R. K. Gupta, DR Per S K Mohanty: Feeling aggrieved with the impugned order dated 19.01.2015, both the assessee as well as the Revenue have filed these appeals before this Tribunal. 2. The grievance of the Revenue is that cenvat credit allowed by the Ld. Commissioner (Appeals) in respect of the taxable services, namely, Pest control service, renting of equipment for event manageme....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ents delivered by the judicial forums.  Since the Commissioner (Appeals) has recorded specific findings in favour of allowing cenvat benefit to the assessee, I do not feel it appropriate to interfere in the impugned order.  Thus, I do not find any merits in the appeal filed by the Revenue and dismiss the same.  5. So far as denial of cenvat credit taken by the assessee on adverti....