TaxTMI 
TaxTMI 
2022 (3) TMI 501
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....BLE MR. ASHOK JINDAL, JUDICIAL MEMBER AND HON'BLE MR. C. J. MATHEW, TECHNICAL MEMBER Mr. K.S. Ravishankar, Senior Advocate & Mr. N. Anand, Advocate For the Appellants Mrs. C.V. Savitha, Superintendent (AR) For the Respondent ORDER PER : ASHOK JINDAL These appeals are against the impugned orders wherein cenvat credit has been denied on input services availed by the appellant in the cou....
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.... product. It appeared to the Department that the appellant has wrongly availed Service Tax credit on certain services that was distributed by their Head Office Kolkatta as well as payments made by Bangalore Factory which appeared to be ineligible under the provisions of Cenvat Credit Rules, 2004. Therefore, two show-cause notices were issued for the period April 2004 to September 2009 and April 20....
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....riod October 2009 to March 2010 wherein this Tribunal after examining the issue has held that appellant is entitled to cenvat credit. Therefore, the impugned orders are to be set aside. 4. On the other hand the learned AR opposed the contention of the learned counsel and submits that as the services have been availed by the appellant outside their factory premises and not used in the manufacture ....