TMI Blog2018 (9) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... n contractor - the Order is required to be set aside and matter remanded to the Adjudicating Authority for denovo consideration - appeal allowed by way of remand. - Service Tax Appeal No. ST/53011/2015 [DB] - ST/A/52898/2018-CU[DB] - Dated:- 24-8-2018 - MR. BIJAY KUMAR, MEMBER (TECHNICAL) And MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Mr. Shashi Mathews/ Ankit Sachdeva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EC Circular No. 96/7/2007-S.T. which allows this kind of credit under Cenvat Credit Rules if the work is subcontracted by the main contractor. In this case, vide impugned order, Ld. Adjudicating Authority has held that the appellant has sub-contracted the entire work to the subcontractor which is contested upon by the Ld. Counsel to be an incorrect statement in the Order because he has clearly sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case and in the light of CBEC Circular cited above, we are of the view that the Order is required to be set aside and remanded to the Adjudicating Authority for denovo consideration. Appellant is directed to produce all the materials on which he intends to rely upon before the Adjudicating Authority within a reasonable period of time so that the case can be concluded fast. [Dictated and pronoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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