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2013 (1) TMI 633 - CESTAT AHMEDABADStay petition - Waiver of pre-deposit - Cenvat credit of Service Tax paid by an outside agency, who conducts the repair and maintenance of the product manufactured by the appellant and supplied to their customers - Revenue argue that the documentary evidences provide in respect of only one or two contracts, wherein it was specifically indicated that the appellant has engaged a service provider for rendering the services on their behalf - Assessee contended that they will be able to produce the evidences in respect of all the contracts - Held that:- This issue needs reconsideration by the first appellate authority afresh, after following the principles of natural justice and allowing the appellant to adduce further evidences in support of their claim - Remand back to A.O.
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