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2015 (1) TMI 906 - CESTAT BANGALORECENVAT Credit - abatement under Notification No.1/2006-ST dt. 01/03/2006 - Held that:- Appellants have not produced any evidence to substantiate this claim. We take note of the fact that in this case the appellant is claiming abatement as per the exemption notification and burden to show the eligibility to exemption is on the assessee and prima facie other than stating that they have not taken CENVAT credit at all on the input services attributable to tour operator service, the appellants have not shown any documentary or other evidence to support the claim. At this stage, learned counsel submits that appellants may be given another opportunity to submit such evidence/documents. Having regard to the facts and circumstances discussed above, we consider this request is reasonable. Accordingly, the impugned order is set aside and the matter is remanded to the original adjudicating authority for fresh adjudication - Decided in favour of assessee.
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