2018 (1) TMI 1016

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. I have heard Shri Pawan Kumar Singh, Superintendent, ld. A. R. appearing for Revenue and nobody appeared for the respondent. 2. As per the facts on record, the respondents were engaged in providing taxable services and are availing facility of the Cenvat credit in respect of input services used....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Commissioner (Appeals) against the denial of credit on input services by the Adjudicating Authority. The plea of the appellant company has been accepted by the Commissioner (Appeals) by way of allowing them refund of the Cenvat Credit amounting to Rs. 38,260/- on input services received by the respondent. The Commissioner (Appeals) has also agreed with the contention of the respondent regardi....