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2012 (12) TMI 672 - CESTAT, AHMEDABADBusiness Auxiliary Service and Custom House Agent's services - denial of CENVAT Credit - Held that:- The appellant has been taking a plea before the authorities that the General Manager of the appellant was shown various heads of income, according to him which may not be for the services rendered. As against such an admission and also the evidence which is produced by the appellant it if found that the adjudicating authority has only considered all these incomes under the category of Business Auxiliary Service without classifying the same under which category services may fall as per the definition of Business Auxiliary Service prior to February 2007 and post February 2007 under CHA services. In the absence of any such finding, no conclusion can be reached in the matter. Also in the appellant's own case, the co-ordinate Bench has remanded the matter back to adjudicating authority - in favour of assessee by way of remand.
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