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2017 (9) TMI 1003 - AT - Service TaxValuation - second contract - abatement of value - N/N. 1/06-ST dated 1.3.2006 - The Revenue sought to deny concession as claimed by the appellant on the ground that the gross value on the full taxable service has not been considered by the appellant while arriving at the abatement - Held that: - It is the claim of the appellant that they have all documentary evidence in support of their claim that such sale has in fact been done by them in pursuance of the second contract - there is no finding by the Original Authority on this aspect. The appellant are aggrieved - the Original Authority directed to re-examine the issue for a clear finding on the eligibility of the appellant for the benefit under N/N. 12/2003-ST. CENVAT credit - duty paying documents - denial on the ground that the input service did not mention PAN based registration number, which makes the document as ineligible to support the credit - Held that: - Though the appellants only pleaded that the eligibility of the credit cannot be denied on this ground as the fact of payment of service tax is not in dispute, we find this aspect also can be verified by the Original Authority. The fact of discharge of service tax by the appellant should be verified for invoking discretion under Rule 9 based on evidences submitted by the appellant. Appeal allowed by way of remand.
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