2018 (12) TMI 1619

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....bhadra 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 :  "4. Apart from the above, the appellant is de....

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....1767/2015. 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 in para 4 of the Final Order appears to be an error apparent on record. (c) Further, Hon'ble ....

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....t 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 para-5 namely, that the "impugned order is set aside and appeal is allowed is a mistake which may be rectified. 3. Ld. Advocate Ms. Radh....