2015 (4) TMI 131 - CESTAT AHMEDABAD - Central Excise

Head Note / Extract:
Denial of Refund claim - CENVAT Credit - Held that:- First appellate authority has held that all most of the services are eligible for the benefit of cenvat credit and refund can be granted to the appellant. In my considered view, despite such a clear cut findings, the impugned order remanding the issue back to the adjudicating authority is incorrect. In my view the first appellate authority should have disposed of the appeal on merits by directing the appellant to produce any additional evidence, if required. - As regards the rejection of the refund claim in respect of Public Relation Services, consulting services, I find that the first appellate authority has not considered this claim in its correct perspective in as much as it is the claim of the appellant that these service are utilised in the manufacturing facility created by them. In my view, the entire issue needs re consideration by the first appellate authority. - Matter remanded back - Decided in favour of assessee.