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2011 (7) TMI 443 - AT - Service TaxCenvat credit - service tax paid on house keeping services, rent a cab charges and courier service charges - There is no finding that the appellants had failed to produce any material in support of their claim or in relation to a link between the service tax and the manufacturing activity of the appellants - the fact that the Commissioner had failed to analyse the facts on record, and then to apply the law to those facts to ascertain whether the claim of the appellants is sustainable or not and consequently, because the Commissioner ignored the decisions of the Tribunal solely on the ground that those appeals have been challenged before the appellate authority, the impugned order to the extent it relates to the claim of credit in relation to the service tax on the said three services are concerned is not sustainable and is liable to be set aside to that extent and matter remanded to decide the said claim afresh in accordance with the provisions of law.
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