TMI Blog2014 (8) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... ls themselves are taken up for disposal. From the facts & circumstances of these appeals, it is observed that the issue involved in these proceedings on taking of CENVAT Credit when borne by the appellant is arguable one but the premises hired is used by another job worker. In the dispute of this nature, asking of pre-deposit of nearly 50% of the amount confirmed seems to be excessive. Without exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant M/s Shankar Packaging Pvt.Ltd. with respect to OIA No.VAD-EXCUS-002-APP-708 709-2013-14, dt.24.03.2014. Under this OIA, the first appellate authority has dismissed the appeals filed by the appellant for non-compliance of its order dt.07.02.2014, under which an amount of ₹ 7,71,300/- was ordered to be pre-deposited. 2. Shri S.R. Dixit (Advocate) appearing on behalf of the appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Shri K. Sivakumar (AR) appearing on behalf of the Revenue argued that on merit the appellant has no case as even if the rent was paid by the appellant, Service Tax credit if any should have been taken by the job worker as discussed by the adjudicating authority in Para 4.1 of the OIO dt.13.12.2013. 4. Heard both sides and perused the case records. The appeals filed by the appellant before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate authority to decide the matter on merit. In view of the above observations, the OIA dt.24.03.2014 passed by the first appellate authority is set aside and the appeals are remanded back to first appellate authority for de-novo consideration. On verifying the above compliance made by the appellant, first appellate authority will restore these appeals to their original numbers in his office recor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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