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2018 (4) TMI 1404 - AT - Service TaxCENVAT credit - capital goods - input services - penalty - Held that: - the appellant could not lead evidence before the court below in support of taking Cenvat Credit, as the purchases are made by the Circle Telecom Store Depot (CTSD) which are subsequently received by the appellant unit at Fatehpur, as there was lack of communication between the offices and also the concerned personnel being on leave for some reason or the other - matter is remanded to the Adjudicating Authority who shall hear the appellant denovo and pass a reasoned order in accordance with law - appeal allowed by way of remand.
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