Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 326 - CESTAT MUMBAIDenial of CENVAT Credit - management, maintenance and repair service - Held that:- Services were rendered by the appellant to National Highways Authority of India for the maintenance or repairs of the roads. We find that the issue is no more res integra inasmuch as vide Finance Act of 2012, retrospective exemption was granted under Section 97 and Section 98 - first appellate authority while setting aside such demands has also not given any reasoning which could be appreciated by us. In the absence of any reasoning by the lower authorities, we find that this particular issue of eligibility to avail Cenvat credit on the various services, which are consumed by the appellant for providing taxable output services, needs reconsideration by the adjudicating authority. We, without expressing any opinion on the merits on this point, set aside the impugned order to that extent and remand the matter back to the adjudicating authority to consider this issue afresh. The adjudicating authority, needless to say, will follow the principles of natural justice before coming to any conclusion. - Appeal disposed of.
|