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2015 (8) TMI 1189 - AT - Service TaxDenial of CENVAT Credit - Capital goods - Free issue of material - Held that:- Claim of the appellant before the adjudicating authority was free of issue of material cannot be considered for inclusion in value for discharging service tax liability and had produced some documents. In our view the claim of the appellant regarding non-avilment of CENVAT Credit by reversing the amount availed also needs to be appreciated by the lower authority, a law which has been settled in various cases. In short, we find that the entire issue needs to be gone into detail by the adjudicating authority by appreciating various points raised by the appellant in reply to the show-cause notice as well as various submissions made by them during personal hearing. Without expressing any opinion on the merits of the case, keeping all the issues open, we set aside the impugned order and remand the matter back - Decided in favour of assessee.
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