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2015 (12) TMI 602 - AT - Service TaxCenvat Credit - Club service - Held that:- It is a fit case for de novo adjudication as the authority have not considered the issue whether the appellant is entitled to adjustment of credit. Learned Counsel for the appellant submitted that they are ready to produce all necessary documents regarding the credit availed. It is also submitted that the issue of limitation was not considered. In view thereof, the matter is remanded to the primary adjudicating authority for de novo adjudication in the light of the recent judgement regarding the issue whether the services rendered by a Club to its members is liable to levy of service tax and also if taxable whether the appellant is entitled to adjustment of credit; and also consider the issue of limitation. - Decided in favour of assessee.
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