2018 (6) TMI 876

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....er Ms. Archana Wadhwa: Being aggrieved by the order passed by the commissioner (Appeals), Revenue has filed the present two appeals. Though the respondents have made a prayer for adjourning on the ground that they have to file memorandum of Cross Objection but I note that the impugned order of Commissioner (Appeals) is totally in favour of the assessee and as such, there is no requirement of fi....

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....d on 'maintenance and repair service' to M/s. Tekcare India Pvt. Ltd., Aurangabad and royalty amount paid to M/s. PE Electronics Ltd., Aurangabad on the gorund that the said services were not used exclusively by the appellant in or in relation to their plant at Shahjahanpur but also related to other plants of Videocon group situated at different locations in India / or other manufacturers also, th....

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....ion made during the course of personal hearing. I find that the issue is now no more res integra as the Hon'ble CESTAT vide Final Order No. 58427-58428/2017 dated 19.12.2017 has held that in present facts and circumstances Cenvat Credit availed by the appellant cannot be denied. 7. In view of the above and following judicial discipline, I hold that the said Cenvat Credit has correctly been avai....