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2017 (7) TMI 1267 - HC - Central ExciseCENVAT Credit - input service - service received from M/s. Ambit Corporate Finance Ltd., Mumbai, for assisting sale of 5 units of M/s. Bright Brothers Ltd., at various places - case of Revenue is that the above service received by the head office of the 2nd respondent herein, had no nexus with the manufacturing activity of the 2nd respondent. Whether the CESTAT is correct in allowing the said credit without giving any finding as to how the said service qualifies as an input service, but on only the ground that the Commissioner (A) has not ruled out the relevancy of the service? - Held that:- The order of the Tribunal is a non-speaking order, with reference to what is claimed by the 2nd respondent and denied by the Department - Needless to state that CESTAT is the final fact finding authority, and obligated to consider the facts and circumstances of the case and arrive at a conclusion, instead of applying general principles. Going through the material on record, we are of the view that general principles in transfer of Units, have been applied by the Tribunal. The matter is remitted to CESTAT, Chennai, for consideration, on merits - appeal allowed by way of remand.
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