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2018 (8) TMI 410
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.... (Advocate) & Ms. Manasi Patil (Advocate) for Appellant Shri Gyanendra Kumar Tripathi (Asstt. Commr.) AR for Respondent ORDER Per: Archana Wadhwa After hearing both the sides duly represented by Shri M. H. Patil Advocate with Ms. Manasi Patil Advocate and Shri Gyanendra Kumar Tripathi (Asstt. Commr.), we find that the dispute in the present appeal relates to Cenvat credit availed by th....
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....e Larger Bench itself allows the credit. In any case he submits that the Larger Bench has not been held to be a good law by the Hon'ble Gujarat High Court in the case of Mundra Ports & Special Economic Zone Ltd. - 2015 (39) S.T.R. 726 (Guj.). He also draws our attention to the Allahabad Tribunal decision in the case of Bajaj Hindustan Ltd. reported as 2018 - TIOL - 415 (CESTAT-ALL.), wherein the s....
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....ana Global referred (Supra). The said decision does not stand approved by Hon'ble Gujarat High Court in the case of Mundra Ports. We also note that in an identical issue, in the case of Bajaj Hindustan, this Bench has decided the issue in favour of the assessee. As such, we find no merits in the Revenue's stands and accordingly set aside the impugned order. 5. Apart from holding in favour of th....