2024 (10) TMI 1731

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....HARY, MEMBER (JUDICIAL) AND HON'BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) For the Appellant : Shri Santosh Kumar, Authorized Representative For the Respondent : Shri Atul Gupta, Advocate ORDER P. K. CHOUDHARY: All the Six appeals are filed by the Appellant Revenue assailing the Order-in-Original No. 15-20/Commr./VNS/2019 dated 14.02.2019 passed by the learned Commissioner of GST....

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....le Supreme Court in the Assessee's own case. It is seen that the Tribunal in the Assessee's own case has dealt with the said issue of the Renusagar Power Division being a part of the Assessee or not and originally there was difference of opinion between two Members, which was resolved by third Member. As per the majority decision, the duty paid on input and input service utilized at their power pl....

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....cisions are in context of earlier Cenvat Credit Rules, whereas the dispute in the present appeal is covered by subsequent Cenvat Credit Rules. They have also made certain references to other decisions which are not exactly on the said issue for setting aside the impugned order. 5. Further, we note that the Revenue has not referred to any particular provision of law in the subsequent Cenvat Cred....