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2011 (7) TMI 548 - AT - Service TaxCenvat credit disallowed - outdoor catering services - as per dept.contract is not very clear and the person who raised the bills can be different from the contractor - Held that:- Unable to agree with the view taken by the Commissioner (Appeals) that Contract copy produced by the assessee is not sufficient for the purpose of showing that service was rendered by a contractor to the appellant in view of the clear terms of the contract and also in view of the fact that bills raised by the contractor were cited in the show cause notice. As regards certificate issued by the Chartered Accountant was not produced before the original adjudicating authority or appellate authority and therefore, as suggested by the DR, the matter is required to be remanded to original adjudicating authority so that departmental officers can conduct study and verification of the Chartered Accountant certificate, if they so desire. 5. In view of the above discussion, matter is remanded to the original adjudicating authority for fresh decisio
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