2019 (5) TMI 1347

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....t(s) ORDER Per Shri P. K. Choudhary: The present appeal has been listed for admission today. 2. Notwithstanding the amount involved in the case being less than Rs. 2.00 lakhs, the appellant intends to contest the issue on merits, which is admitted. 3. Since the dispute in the present appeal lies in a narrow compass, the appeal itself is taken up for hearing with the consent of both sides....

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....l and upheld the Order-in-Original. Hence, the present appeal before the Tribunal. 6. The Ld. Consultant appearing on behalf of the appellant submits that the CENVAT Credit of Service Tax paid on the loan processing fee and up-front fee charged by the bank has been claimed by the appellant. . It is his submission that the loan was taken for the business purposes and for purchase of capital goods....