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2015 (10) TMI 1051 - AT - Service TaxDisallowance of Cenvat credit - Various services - Held that:- Order of the learned Commissioner (Appeals) does not disclose as to examination of the evidence in respect of each of the services availed by the appellant. He simply endorsed the order passed by the learned Adjudicating authority. This is vividly clear when pages 9 and 10 of the appellate order is examined. Such bald order is not accepted by law to be passed by an appellate authority. Therefore, submission of the appellant which is apparent from the order itself depicted in paras 6 and 9 is required to be referred. The appellant had made categorical submission as to how Car Hiring has relevance to the business. It was also explained how Cleaning Service and Sewage Line Maintenance Charges were necessity for protection of its operations. Similarly, relevancy of Security Services was explained. So also the Foreign Travel Service, which was made was to be connected with the manufacture and sale activity. The appellant further explained the Container Fumigation Service, Pallet Fumigation Service as well as Courier Charges which were relevant for its exporting activity. - Matter remanded back - Decided in favour of assessee.
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