2026 (8) TMI 1505

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....STAVA, MEMBER (TECHNICAL) Shri Deepak Sharma, Authorized Representative for the Appellant Shri S.S. Gupta, Chartered Accountant for the Respondent ORDER PER: S.K. MOHANTY Heard both sides and perused the case records. 2. The respondents are engaged in providing various category of taxable services, defined under the Finance Act, 1994 and for that purpose, got themselves registere....

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....ow cause notice were confirmed. On appeal against the said adjudication order dated 30.03.2021, the learned Commissioner (Appeals-III) GST and C.Ex., Mumbai vide the impugned order dated 16.02.2022 has set aside the adjudication order and allowed the appeal in favour of the respondents. Feeling aggrieved with the impugned order dated 16.02.2021, Revenue has preferred this appeal before the Tribuna....

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....(3) of the CENVAT Credit Rules, 2004. We find that the issue arising out of the present dispute is no more open for any debate, in view of various orders passed by the judicial forum. 4. In the case of M/s. Tiara Advertising Vs. Union of India, reported in- 2019 (10) TMI 27-TELANGANA AND ANDHRA PRADESH HIGH COURT, the Hon'ble Telangana High Court has held as under: "14. Further, we may....