Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 730 - AT - Service TaxPrinciples of natural justice - Mandate of the statute under section 35A(4) of Central Excise Act, 1944 - whether controversy is to be decided by the evidence and law applied thereto - Held that: - learned Commissioner (Appeals) is directed to deal each item under controversy and testing the evidence in respect of each such item shall apply the law. Appellant is entitled to fair opportunity of hearing in the course of re-adjudication. The authority shall pass a reasoned and speaking order dealing each item of the CENVAT credit claimed - appeal is remanded to the Commissioner (Appeals) - appeal allowed by way of remand.
|