2021 (9) TMI 1404

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....ad entered into various service agreements with foreign companies for the transfer of technical know-how in respect of its manufacturing operations, assistance in working of the equipment used in manufacture of final products and employee training; that one such agreement was entered into by the appellant with M/s. Robert Bosch LLC in 2009 and that therefore, the appellant has been availing the services since the year 2009; that for the services received from the foreign service providers, the appellant was discharging Service Tax under reverse charge mechanism and availing CENVAT Credit of the taxes so paid; that availment of CENVAT Credit in respect of the impugned services was never disputed by the Department; that an audit of the books ....

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....er-in-Original, the appellant preferred an appeal before the Commissioner of Central Tax (Appeals-II): C.G.S.T. and Central Excise, Chennai, who vide impugned Order-in-Appeal No. 270/2019 (CTA-II) dated 21.09.2019 rejected the appeal filed by the assessee; that aggrieved by such order, the assessee has filed the present appeal before this forum. 2. When the matter was taken up for hearing, Shri Raghavan Ramabadran, Learned Advocate, appearing on behalf of the appellant, submitted that the above issue is no more res integra as having been decided by this very Bench of the Tribunal in the following cases: (i) M/s. Fine Automotive and Industrial Radiators Pvt. Ltd. v. Commissioner [2019 (11) TMI 1408 - CESTAT, Chennai]; (i....