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2023 (6) TMI 9 - AT - Service TaxCENVAT Credit - input services or not - denial on the ground of lack of nexus with the output services provided by the appellants - appellants submitted that the learned Adjudicating Authority has not examined the invoices properly in respect of which the Cenvat credit was availed by the appellant - non-application of mind - violation of principles of natural justice - HELD THAT:- Insofar as the nexus aspect is concerned, it is incumbent upon the original authority to examine not only the invoices, but also the nature of services and their participation or use in the provision of the output service. The original authority has not thoroughly examined the documentary evidences and other aspects in support of denial of the benefit of Cenvat credit to the appellants. Further, we also find that the disputed services involved in this case were also involved in the subsequent period 2015-17 and upon proper analysis of the documentary evidences, the original authority vide order dated 06.05.2022 has allowed the Cenvat benefit to the appellants. On minute study of both the orders, there are no justification found as to how and under what circumstances the Cenvat credit on the disputed services were allowed by the adjudicating authority for the subsequent period, which were denied for the previous period. Furthermore, it has also been noticed that the judgments relied upon by the appellants have also not been considered in their proper perspective for arriving at a conclusion whether the appellants should be entitled for the credit or otherwise. Therefore, this matter is required to be re-examined at the original stage. The original authority should properly examine the actual use/utilization of the disputed services in the provision of the output service and also the duty paying documents for a conclusion regarding lawful entitlement to the Cenvat credit by the appellants - appeal allowed by way of remand.
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