Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2022 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (12) TMI 1052 - AT - Service TaxDenial of CENVAT Credit - Manpower Agency service - services of transport of goods by transporters - period from April 2014 to August 2014 and September 2014 - reverse charge mechanism - HELD THAT:- There was an issue with the availing of the CENVAT Credit in question, which requires to be ironed out after verifying the records; that there was also an issue as regards the verification of ST-3 returns for the subsequent period and not the one for the relevant period in dispute, from which the issue was flagged by the Audit Commissionerate and for the same, a speaking order is required, for which reason the matter has to be restored to the file of the Adjudicating Authority. The impugned order, to the extent it is appealed before this forum, is set aside and the matter is restored to the file of the Adjudicating Authority, who shall afford reasonable opportunity to the appellant and then pass a de novo order after verifying the relevant documents that may be furnished by the appellant, if so advised. The appellant shall cooperate with the Adjudicating Authority without seeking unnecessary adjournments. All the contentions in this regard are left open. Appeal allowed by way of remand.
|