2018 (5) TMI 21

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....ent (s): Shri K. J. Kinariwala, AR Per: Dr. D. M. Misra Heard both sides. 2. This is an appeal filed against the order-in-appeal No. CCESA-VAD(APP-ii)/VK-20/2017-18 dated 15.05.2017 passed by Commissioner (Appeals) of Central Excise, Customs, and Service Tax-Surat-II. 3. The short issue involved in the present appeal is: whether the appellant are entitled to avail Cenvat credit of Rs. 2,84,265....

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....le, since, the Ld. Commissioner (Appeals) has not denied the credit on merit. Further, he has contented that in a subsequent order issued by another Commissioner (Appeals), Cenvat credit of service tax paid on bank processing charges is allowed vide order No. CCESA-SRT(APPEALS)/PS-48/2017 dated 29-09-2017 passed by the Commissioner (Appeals) of CGST &Central Excise- Surat (On the service tax paid ....