2018 (10) TMI 703 – CESTAT CHENNAI – TMI – Restoration of appeal – appellant made a request for adjournment of the appeal, which was posted on 5.5.2016. However, the Tribunal has taken the matter for disposal and passed the exparte order – Held that:- Since the appellant had diligently prosecuted the matter and had taken steps to request for adjournment of the matter, the final order passed disposing the appeal exparte requires to be recalled.
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CENVAT Credit – input services – panthal and shamiana services – services availed in the eve of inauguration of their new building / branch – appellant is engaged in banking and financial services – Held that:- The panthal and shamiana services availed by the appellant is essential for promoti
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not appear before the Tribunal. They had filed an application for adjournment of the appeal by speed post. It was served on the Registry of the Tribunal on 5.5.2016. He has produced the proof of delivery as well as copy of the adjournment letter along with the restoration application. He submitted that though the appellant had requested for adjournment, the Tribunal had not considered the same and therefore the appeal had been decided exparte without considering their contentions. He submitted that the appellants have a good case on merits and therefore the appeal may be restored. He relied upon the decision of the Hon ble Supreme Court in the case of J.K. Synthetics Ltd. Vs. Collector of Central Excise – 1996 (86) ELT 472 (SC). 3. The ld.
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So ordered. 6. Both sides were heard on merits of the appeal also. The ld. counsel Shri J. Shankarraman submitted that the issue is with regard to disallowance of CENVAT credit on panthal and shamiana services. The appellant is engaged in banking and financial services. The input services of panthal and shamiana service was availed by the appellant on the eve of inauguration of their new building / branch. Therefore the service was essential for providing the banking and financial services. The ld. AR submitted that there is no nexus between the input services and the output services of banking and financial services and therefore the authorities below have rightly disallowed the credit. 7. After considering the submissions made by both si
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