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2022 (9) TMI 1059 - AT - Service TaxCENVAT Credit - documents evidencing availment of proper credit though were not submitted before the Department at the time of adjudication of the proceeding - Non-imposition of penalty - HELD THAT:- Since both sides agree that the issue regarding availment of CENVAT Credit and imposition of penalty should be looked into afresh by the original authority, the matter is remanded with a direction to re-adjudicate the matter with regard to the findings made in the impugned order, concerning availment of CENVAT Credit and imposition of penalty therein. Further, the original authority should also examine the taxability issue of the disputed service whether the same should be liable for payment of Service Tax under the provisions of Service Tax statute. The matter is remanded to the original authority for fresh adjudication of the matter - the appeals are allowed by way of remand to the original authority.
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