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2019 (6) TMI 72 - AT - Service TaxCENVAT Credit - reversal of CENVAT credit on exempt goods - reversal of cenvat credit on proportionate basis done or not - suppression of facts or not - HELD THAT:- A similar issue has come up for consideration before the Principal Bench Tribunal in the matter of M/S JAI BALAJI INDUSTRIES LIMITED VERSUS CCE & ST, RAIPUR [2016 (12) TMI 841 - CESTAT NEW DELHI] in which although the assessee reversed the cenvat credit on proportionate basis, but the same was not accepted by revenue authorities. Since in the instant matter also it is one of the contentions of the Appellant that the reversal of proportionate cenvat credit has not been considered by the authorities below while deciding the matter, therefore without going any further in the merits of the matter and following the decision as aforesaid, I am inclined to remand the matter to the Adjudicating Authority. Appeal allowed by way of remand.
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