TaxTMI 
TaxTMI 
2023 (11) TMI 1081
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....(TECHNICAL) Shri S. Thirumalai, Advocate for the Appellant. Shri Chittaranjan Wagh Prakash, AR for the Respondent. ORDER Heard the parties. 2. The issue in these Appeals is whether certain input services credit has been rightly disallowed vide Impugned Orders in adjudication passed by the Commissioner of Central Excise & Service Tax or otherwise. The period involved in these Appeals is ....
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....02/- 6 Erection, Commissioning or installation service 1,28,54,691/- 56,92,927/- 7 Event management service 19,42,424/- 0 8 Insurance/ Insurance Auxiliary service 39,83,299/- 1,34,829/- 9 Storage & Warehousing service 1,62,290/- 9,06,532/- Total 2,31,96,417/- 1,09,69,614/- Appeal No. ST/30002/2015: S.No. Input service category Service Tax 2012-13 2013-14 ....
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....ure for disallowance of credit under Rule 14 are similar in nature. Accordingly, there cannot be contrary views taken with respect to two different Rules of CCR. 5. Learned Counsel further points out that the Commissioner (Appeals) in a batch of Appeals of this very Appellant vide Order in Appeal No. HYD-SVTAXRRC-APP-035 to 055-17-18 (APP-I) dated 18.09.2017 have considered the similar disa....
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....ordingly, allowed the benefit of credit to them. Learned Counsel also informs that pursuant to the Order of the Commissioner (Appeals), the refunds of unutilized Cenvat credit which were earlier disallowed in part have been now granted to them and there is no further dispute in the matter. Accordingly, he prays for allowing these Appeals. 6. Learned AR for Revenue relies on the Impugned Ord....