2019 (7) TMI 153

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....hri.Yashwant Singh Advocates for the Appellant Smt. Tamanna Alam, Authorised Representative for the Respondent ORDER The appellants are service provider for construction services in respect of Commercial or Industrial Building and Civil Structure, Maintenance & Repair Service and Execution of Work Contract Services. The department, during the course of audit, observed that the appellant a....

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.... this Tribunal. 2. I have heard Mr. Sparsh Bhargava & Yashwant Singh ld. Counsels for the appellant and Smt. Tamanna Alam, ld. D.R. for the Department. 3. It is submitted by the appellant that prior the impugned show cause notice, another show cause notice being an outcome of the same enquiry about the same amount of Cenvat credit was issued to the appellant bearing No.2165-67 dated 18.10.20....

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....w the said submissions, the record of the impugned appeal is perused and it is observed that the copy of the order dated 09.05.2016 is with respect to another show cause notice, however, being served to the same assessee, who is appellant herein. The controversy is also same as in the present show cause notice. It is observed that para 18.1 and 18.2 of the said order/ decision dated 09.05.2016 tal....