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2015 (9) TMI 46 - AT - Service TaxDenial of CENVAT Credit - Availment on the basis of ineligible documents - Held that:- Report of the jurisdictional Central Excise officer was not supplied to the assessee so as to seek their comments nor the details given in the said report and the grounds for holding the documents ineligible stand disclosed in the impugned order, thus making the appellant incapable of contesting the same. The principles of fair adjudication required the adjudicating authority to provide the material sought to be relied upon by him to the assessee and to seek his comments on the same. Inasmuch as the same has admittedly not been done, we set aside the impugned order - Matter remanded back - Decided in favour of assessee.
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