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2009 (7) TMI 519 - CESTAT, MUMBAICenvat Credit-Input services-Circular No. 59/08/2003 dated 20.06.2003 and Circular No. 97/08/2007, dated 23.08.2007- The appellants are manufacturer of tyres, tubes and flaps he availed Cenvat credit of service tax paid on mobile phone services and credit of service tax paid on real estate agency service on the ground that in terms of CBEC Circular No. 59/08/2003, dated 20-6-2003 credit of service tax paid on telephone services is allowed only if telephone is installed in the factory. A show-cause notice was issued and the adjudicating authority dropped the proceedings against the appellant. Commissioner(Appeals) set-aside the order of Adj. Authority by relying on CBEC Circular No. 97/8/2007 dated 23.08.2007, without giving any findings. Held that- there is no finding by the adjudicating authority, thus allows the appeal by way of remand back.
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