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2015 (2) TMI 47 - AT - Service TaxWaiver of pre deposit - Management Consultancy Service and Various other services - Denial of CENVAT Credit - Held that:- Without giving any findings on the merits of the case, we find in the impugned order that the major demand pertains to Management Consultancy Service and denial of cenvat credit on various services availed by the appellants. In the impugned order, the ld. Commissioner in the case of Management Consultancy Service has sought a verification to be done by the Assistant Commissioner. For denial of cenvat credit, the appellant has not produced any invoice. In these circumstances, the impugned order is not sustainable in the eyes of law and the matter needs examination at the end of the adjudicating authority. Therefore, we set aside the impugned order and remand the matter back to the adjudicating authority to give an opportunity to the appellant to produce all the relevant documents in support of their defence and to obtain verification report from the Assistant Commissioner with regard to the payment of service tax on Management Consultant Service. The adjudicating authority shall hear the appellant on merits to demand service tax for Business Support Serviceand Manpower Recruitment or Supply Agency Serviceand thereafter shall pass an appropriate order in accordance with law on merits of the case , as contended by the appellant before us - Matter remanded back - Decided in favour of assessee.
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