2018 (12) TMI 1619

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....te For the Appellant Shri K. Veerabhadra Reddy, ADC (AR) For the Respondent JUDGMENT Madhu Mohan Damodhar The application for rectification of mistake has been filed by the Revenue on the following grounds : (a) For the said appeal, the Hon'ble CESTAT passed Final Order No.41376/2018 dated 19.04.18. In para 4 of the said Final Order, Hon'ble CESTAT has observed as follows : ....

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....f Central Excise vide Final Order No.41587/2016, dated 09.09.16 in Appeal No.E/41767/2015. As such, by following the same, we hold that the appellant is entitled to the credit." (b) The issue of eligibility of cenvat credit was neither raised in the Show Cause Notice nor pleaded by M/s.Nethaji Apparel Park, Tirupur before the lower authorities. Observation of the Hon'ble CESTAT i....

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.... cenvat credit is a mistake apparent on record inasmuch as the said issue was neither raised in the SCN nor pleaded by the appellant before the lower authorities. ii) Ld. A.R also drew our attention to para-3 of the final order wherein the demand of service tax as also interest in respect of renting of immovable property has been upheld, while only setting aside penalty. This being so, in....