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2014 (2) TMI 1310 - AT - Service TaxCENVAT credit - air travel service - tour operator service - rent-a-cab service - Revenue has entertained a view that appellant should not have availed CENVAT credit since they were claiming abatement of 60% in respect of rent-a-cab service and 90% in respect of tour operator service - Held that: - the fact remains that the Commissioner has not verified the documents submitted even though he mentioned that he has taken note of the written additional submissions - instead of granting stay and postponing the final decision, it would appropriate to remand the matter to the Commissioner for the purpose of verifying whether the appellants have reversed the proportionate credit - appeal allowed by way of remand.
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