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2018 (5) TMI 2007 - AT - Service TaxAbatement claim - providing the fabricated Canopy at Petrol Pumps of various oil companies - bought out items as well as services renedered at site - Department is demanding duty on the complete Canopy including the bought out items and the rendered services at site - CENVAT Credit - HELD THAT:- It appears that the adjudicating authority has taken the conflicting views where it is stated in one para that accounts were maintained and another para that accounts were not maintained. When it is so, the impugned order is set aside in this regard and matter remanded to the adjudicating authority to decide the issue de novo but after providing reasonable opportunity to the appellant, with the liberty to file fresh evidence, as per law. Appeals are allowed by way of remand.
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