2018 (5) TMI 312

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.....R.) Per: Dr. D.M. Misra Heard both the sides. 2. This is an appeal filed against order-in-appeal No. 98-2008-STC-ID-COMMR-A-AHD passed by Commissioner of Central Excise (Appeals) Ahmedabad. Briefly stated the facts of the case are that the appellant had availed cenvat credit of service tax paid on input service used in providing output service, manufacture of excisable goods and also in ....

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....itle them to avail proportionate credit of service tax paid on the said activity. In support he has referred to various case laws on the subject. 4. Ld. AR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). 5. We find that the Ld. Commissioner (Appeals) even though narrated the facts from the stage of issuance of SCN, however, has not dealt with any of the arguments a....