Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (12) TMI 373 - CESTAT CHANDIGARHBenefit under Notification No.12/2009 denied - Reversal of CENVAT credit availed on imported zinc skimming - service tax paid on transport of goods and Custom House Agent Services which are common services for the manufacture of zinc ingots and zinc ash - Violation of principles of natural justice - HELD THAT:- The learned Commissioner has not given any findings as to how the report dated 16.03.2010 was wrong and not required to be considered. This is a clear violation of principles of natural justice - it is also found that the appellants have not given suitable submissions as to whether the CENVAT credit of duty paid on the imported zinc skimming and the common input services has been reversed or not. It is also not clear from the records of the case as to whether the appellants reversed the duty paid on the zinc ash, though on a mistaken notion, or the credit availed on entire items and common input services. Under the circumstances, the matter needs to travel back to the Commissioner to examine the report dated 16.03.2010 and to record reasons as to why the same was not considered. The appeal is allowed by way of remand to the Adjudicating Authority.
|