2020 (8) TMI 57

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....STICE VINEET KOTHARI & HONOURABLE MR.JUSTICE KRISHNAN RAMASAMY For Appellant : Mr. P.J. Rishikesh For Respondents : Mrs. R. Hemalatha, Sr. Standing Counsel   JUDGMENT   (Delivered by Dr.Vineet Kothari, J.)   The Court was held by Video Conference, as per the Resolution of the Full Court dated 3 July 2020, by Judges at their respective residences and the counsel, staff....

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.... in view the ratio laid by various CESTAT Tribunal, High Courts and Supreme Court?   4. Whether the Tribunal and lower authorities, have erroneously interpreted the definition of "Input Service" as defined under Rule 2(1) of the Cenvat Rules without considering that the said definition is not exhaustive and thus the Recovery Proceedings was initiated on completely wrong implication o....

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....(Appeals), the assessee can produce the entire relevant evidence and the input tax credit of the CENVAT can be allowed. He submitted that for the previous year, a similar input tax credit for the CENVAT was allowed by the authorities below. 5. The learned counsel for the Revenue, however, submitted that before none of the authorities below, the assessee has adduced any such evidence for making ....

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.... assessee to examine the claim of CENVAT Credit of the assessee on merits, the only submission which has impressed us a little bit is that such claim in favour of the assessee was allowed by the authorities below in the previous period. Though no such evidence is placed by the assessee before us, there is no reason to disbelieve this statement of the learned counsel for the assessee and the same i....