Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (11) TMI 1460 - AT - Service TaxCENVAT Credit - input services - general insurance - repair and maintenance of motor vehicles and those utilized for staff welfare - Held that:- The Order-in-Original confirms the demand without given any specific finding on the admissibility/inadmissibility of individual services covered by the impugned show-cause notice by observing that the assessee had admitted the liability and paid the same along with interest. The assessee had indeed paid liability and informed the Joint/Additional Commissioner on 17.11.2015 about the payment made, however, on 29.2.2015 in its reply to the showcause notice contested all the issues before original adjudicating authority. In these circumstances, the observation of the original adjudicating authority to the effect that the appellants are not contesting the demand is incorrect. The matter is remanded to the original adjudicating authority to give findings with respect to admissibility of credit in each separate head and passing a speaking order after following the principles of natural justice - appeal allowed by way of remand.
|