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2018 (9) TMI 129 - CESTAT NEW DELHIClub or association Service - It is submitted on behalf of appellant that the appellant has discharged its liability towards the sale of food and beverages by paying VAT for the same - Held that:- The Commissioner (Appeals) in para 12 of his findings has reproduced a chart. Perusal thereof makes it clear that there is acknowledgement on the part of the Department about payment of VAT on the impugned sale by the appellant. Further, perusal of show cause notice makes it clear that the said acknowledgement is well confirming the tax liability mentioned in the show cause notice. Thus facts stand clear that the requisite liability has been discharged, as far as the sale of goods for rendering the services by the club to its members is concerned - Since for claiming said benefit, documents evidencing sale/transfer are mandatory the appellant was required to produce the same at first available opportunity i.e. the Original Adjudicating Authority. Apparently it has not been done - matter remanded back to the Original Adjudicating Authority for being decided afresh after taking into consideration the documents as that of the invoices, if any, produced by the appellant - appeal allowed by way of remand.
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