2018 (2) TMI 822

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....d 8th October 2008. 2] The Revenue challenged that order because the Commissioner (Appeals) allowed the appeal of the assessee. 3] A show cause notice was issued and served duly on the respondent assessee. The assessee was availing credit on input services and input goods received under Rule 3 of CENVAT Credit Rules, 2004. The show cause notice issued raised according to the Tribunal the issue inter alia as to whether the assessee has taken input service tax credit in respect of services which are utilised beyond the place of removal and the assessee has taken credit in respect of service utilised in respect of traded goods either partially or fully. In other words, whether the assessee has taken credit in respect of service utilised for ....

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....n and consideration of this Court from the order under appeal. 9] Mr. Jain on the other hand submits that in the assessee's own case an order was passed by the Customs, Excise & Service Tax, Appellate Tribunal. That order was upheld by this Court in Central Excise Appeal No. 68 of 2009. Therefore, the Tribunal followed its earlier order in the case of this very assessee and rendered in identical facts and circumstances. Therefore, there is no error of law apparent on the face of the record or perversity in the findings of the Tribunal. There are no substantial questions of law and hence the appeal be dismissed. 10] With the assistance of both Advocates, we have perused the relevant orders and particularly the order under appeal. 11] ....