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2017 (11) TMI 1170 - AT - Central ExciseGTA services - Freight charges - reverse charge mechanism - N/N. 35/2004-ST dt. 31.12.2004 - Held that: - the documents now submitted before the Tribunal to establish the link between the Service Tax deposited by service provider and the appellant were not submitted before the adjudicating authority and the same require to be examined in the first instance by the adjudicating authority - It would therefore be in the interest of justice that these documents which have been submitted before the Tribunal are produced before the Ld. adjudicating authority, who will examine them and decide the case afresh - appeal allowed by way of remand.
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