2019 (11) TMI 1330

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....0193/2017, 30582/2017 - A/30999-31003/2019<br>Service Tax<br>HON&#39;BLE MRS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) AND HON&#39;BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri S. Thirumalai, Authorized Representative for the Appellant. Shri C. Mallikarjun Reddy, Advocate for the Respondent. ORDER PER: SULEKHA BEEVI C.S. 1. The issue involved in all these appeals being same, they ar....

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....e manufacturing process of finished products. Neither any output services are provided nor any excisable goods are produced in the R & D units. The credit was sought to be denied by issuing show cause notice proposing to demand the wrongly availed credit along with interest and also to impose penalties. After due process of law, the original authority confirmed the demand, interest and imposed pen....

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....3- CESTAT-All] that the said decision was upheld by the Hon'ble Supreme Court as reported in 2019 (29) GSTL 319 (Tri-All) (in Civil Appeal Diary No. 7956/2019). Similar view was taken by the bench at Chennai as reported in 2018-TIOL-1661- CESTAT-Mad. He prayed to allow the credit. 5. Learned AR Shri C. Mallikarjun Reddy appeared and argued on behalf of the department. It is submitted by him tha....