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2024 (2) TMI 502 - CESTAT AHMEDABADCENVAT Credit - M.S. angles, channels, beams etc. used for the purpose of erection and installation of hoarding through which the appellant is providing advertising service - HELD THAT:- In the issue in the present case i.e. eligibility of the Cenvat credit on the steel materials such as M.S. angle, channels, G.P. Coils, beams etc. used in fabrication of hoardings which is further used for advertising service this Tribunal in CHITRA PUBLICITY COMPANY PVT. LIMITED VERSUS COMMISSIONER OF SERVICE TAX, AHMEDABAD [2019 (11) TMI 19 - CESTAT AHMEDABAD] remanded the matter by giving detailed observation. The present case is sequel of the earlier case involving the same issue for the subsequent period. Therefore, in the interest of justice this matter along with earlier remanded matter needs to be decided together on merit. Thus, this matter also should go back to be decided a fresh. Accordingly, the impugned order is set aside and the matter remanded to the adjudicating authority for deciding a fresh considering the observation made - Appeal is allowed by way of remand to the Adjudicating Authority.
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