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2023 (8) TMI 127 - AT - Service TaxCENVAT Credit - input/capital goods - SS Pipes, SS/CR Coils, MS Angles, Plastic Hose assembly, various types of Valves and Valve Automation system - disallowance of credit on the ground that the tank constructed and erected by the appellant is not moveable goods accordingly, in terms of Rule 3(1) of CCR - HELD THAT:- In view of the submission pointed out by learned Counsel that despite various decisions on the identical issue and the subsequent view taken by the department, the Adjudicating Authority has not considered the judgments viz-a-viz facts of the present case. Therefore, Adjudicating Authority must reconsider the entire matter based on the judgments which were passed much after the impugned order passed by him. Therefore, it is incumbent on the Adjudicating Authority to reconsider the whole issue in the facts of the present case equitable with various judgments delivered subsequent to the passing of the impugned order. Matter remanded back to the Adjudicating Authority for passing a fresh order - appeal allowed by way of remand.
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