2009 (4) TMI 192

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....Respondent. [Order (Oral)]. - This appeal has been filed against the Orders-in-Appeal No. 371 & 372/2008-CE dated 24-11-2008 passed by the Commissioner of Central Excise (Appeals), Bangalore. 2. I heard both sides. 3. The issue relates to the availment of Cenvat credit on the Service Tax paid on certain 'input services'. The Original Authority decided the issue in favour of the appellants....

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.... the statute and the circulars referred in the grounds of appeal are not relevant to the issue involved and does not support the objections raised in the appeal." 3.1 It was pointed out that the above findings clearly show that the Commissioner (Appeals) has travelled beyond the scope of the Revenue's grounds of appeal. Reliance was placed on the following decision of the Tribunal in the case o....