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2015 (5) TMI 458 - HC - Central ExciseWaiver of pre deposit - Opportunity of hearing not granted - Held that:- Without laying down a general rule or a precedent but only in the facts and circumstances of the present case that we can adopt such a course where prima facie nexus would have to be established with the service of bringing in raw materials and for purposes of production of goods in the appellant's factory and their ultimate removal and whether on such an activity can credit be claimed and styling the same as input services are matters and given the effect of the rule which has been reproduced in the Tribunal's order would enable us to set aside the impugned order and restore the applications to the file of the Tribunal. The Tribunal shall give an opportunity to both sides to raise their contentions and thereafter pass a fresh order. While passing the same the Tribunal should not influence itself by its earlier conclusions or observations. - Matter remanded back - Decided in favour of assessee.
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