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2017 (9) TMI 501 - AT - Central ExciseCENVAT credit - input services - Since the issue regarding the availability of Cenvat Credit on the said service was not taken up before the original adjudicating authority, the Revenue has contended that it is not open to take up the said issue before the appellate forums - Held that: - a SCN was issued on the ground that the said disputed services are not input service. The appellants have not addressed the said issue before the original adjudicating authority. However, it does not preclude them to raising the issue before the appellate forum. In their reply to the original adjudicating authority, the appellants have not specifically conceded that the credit is not admissible to them - matter needs to be remanded to the original adjudicating authority to examine the issue on merits - appeal allowed by way of remand.
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