2020 (3) TMI 624

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....'BLE MR. P. ANJANI KUMAR, TECHNICAL MEMBER Mr. K.S. Ravi Shankar, Advocate For the Appellant Mr. S. Devarjan, Joint Commissioner (AR) For the Respondent ORDER PER: ANIL CHOUDHARY Heard the parties. 2. The issue involved is whether the appellants are admittedly an output service provider under the Head 'renting of immovable properties', whether they are entitled to CENVAT credit o....

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....t in the case of CCE Vs Sai Sahmita Storages (P) Ltd, 2011 (23) STR 341. Learned Counsel further submitted that Revenue preferred an appeal against the order of Hon'ble Andhra High Court before Hon'ble Supreme Court but the same was later on withdrawn by Revenue. The issue stands finally settled in favour of the appellant/assessee. Learned Counsel also relied upon the reliance of the following cas....