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2017 (9) TMI 1442 - AT - Service TaxCENVAT credit - GTA service - cargo & courier service - club & hotel membership service - Time limitation - Held that: - the earlier show-cause notice dated 24.09.2009 was withdrawn by the Revenue and therefore, the said notice is non-est. Hence, there is no force in the submission of the ld.Advocate on limitation. The appellants contested the demand on merits also. It is seen that all these issues on merit were not examined by the lower authorities in proper manner. It is appropriate that the matter should be remanded to the Adjudicating Authority to decide afresh. Appeal allowed by way of remand.
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