2022 (1) TMI 1123

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....L) AND HON'BLE MR. P. ANJANI KUMAR, MEMBER(TECHNICAL) Shri M.N. Bharathi, Advocate For the Appellant Ms.Sridevi Taritla, Additional Commissioner (Authorized Representative) For the Respondent ORDER PER : SULEKHA BEEVI C.S Brief facts of the case are that appellants are engaged in the manufacture of steel furniture and are availing cenvat credit on inputs, input services and capital ....

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....2018 dated 29.06.2018. It is argued by him that on the very same issue appellant had filed appeal before the Tribunal against such order and in the appellant's own case reported in 2017 (48) STR 88 (Tri.-Chennai) the credit was held to be ineligible. Though the adjudicating authority in para-8 took notice of the said decision has proceeded to confirm the order by stating that the invoice is issued....

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....igible for credit. He prayed that appeals may be allowed. 3. Ld. A.R Ms. Sridevi Taritla supported the findings in the impugned orders. 4. Heard both sides. 5. The Tribunal in the appellant's own case supra had examined the very same issue and observed as under : "6. On going through the records, it is seen from the Statement of Demand as well as the earlier show cause notices re....

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....ments of demand are identical to the earlier SCNs. This being so, the authorities below ought to have applied the decision of the Tribunal and allowed the credit. Instead, the adjudicating authority has held that the invoice has been issued in the name of the Head office of the appellant company and that services are rendered at Ambattur plant (Chennai). There is no law which restricts or prohibit....