2018 (12) TMI 1166

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....esh Chhibber (Advocate) for Appellant Shri Mohd. Altaf (Asstt. Commr.) AR for Respondent ORDER Per: Anil G. Shakkarwar After hearing both the sides duly represented by Shri Rajesh Chhibber learned advocate appearing for the appellant and Shri Mohd. Altaf learned A.R. appearing for the Revenue, we note that in the present appeal there are two issues involved. First issue is related to c....

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....med by Hon'ble Supreme Court. The learned A.R. has agreed that the said ruling of Hon'ble Supreme Court is squarely applicable in the present case. We, therefore, hold that the demand alongwith interest and penalty amount around Rs. 1.16 crores on hundi charges is not sustainable. 2. The second issue involved in the present appeal is admissibility of various services for Cenvat credit. Learned ....

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....lied Machinery 2016 (42) S.T.R. 757 (Tri.-Mum.) ISO Audit CCE vs. HCL Technologies 2016 (37) S.T.R. 716 (All.) Renting of Immovable Property (I.E.DEPOT) Integra Software 2017 (48) S.T.R. 13 (Tri.-Chennai) House Keeping Lupin Ltd. 2012 (285) E.L.T. 221 (Tri.-Mum.) Balakrishna Ind. 2010 (254) E.L.T. 310 (Tri.-Mum.) Steel Items for Repairing UOI vs. Hindustan....