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2019 (9) TMI 1186 - CESTAT MUMBAICENVAT Credit - input services - General Insurance Services - Repair & Maintenance of vehicles - service Tax paid on expenses of staff welfare - denial on account of nexus with output services - period 2010-11 to 2013 -14 and 2014-15 - HELD THAT:- As per the impugned order of the learned commissioner, the appellant failed to produce any evidence to substantiate its claim whereas the learned chartered account submitted that all the evidence were submitted but both the authorities below failed to look into the same. Be that as it may, without going into the merits of the matter, the case is remitted back to the original authority for the period 2014-15 also for de novo adjudication after following the principle of natural justice - appeal allowed by way of remand.
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