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2011 (4) TMI 852 - AT - Service TaxCenavat credit - Cable Operator, Security Service, Mandap Keeper and Tour Operator Services - Held that:- As assessees state that Security Services were availed for the purpose of provision of security to their factory premises, that Mandap Keeper Services were availed for the purpose of holding business convention and that Rent-a-Cab Services were availed for the purpose of ferrying the employees to and from the factory, none of these details are available in the reply to the show-cause notice and hence not reflected either in the adjudication orders or in the impugned orders - Interests of justice require that the impugned orders be set aside and the cases remitted to the adjudicating authority for fresh decision - The appeals are thus allowed by way of remand.
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