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2009 (8) TMI 412 - CESTAT, BANGALORECenvat Credit-Input services- The confirmation of the demand has arisen on the ground that the applicant had availed CENVAT Credit on the Service Tax paid on catering services, Rent-a-cab services, car maintenance services etc. The adjudicating authority confirmed the demand along with interest, imposed penalties. On an appeal, ld. Commissioner (Appeals) directed the appellant to deposit 50 per cent of the confirmed amount as pre-deposit by the lower authorities for hearing and disposing appeal. In the light of the decision of CCE v. GTC Industries Ltd 2008 -TMI - 31592 - CESTAT MUMBAI, held that- Commissioner (Appeals) has not given any findings on the merit of the case. Thus the impugned order is set-aside and remand back the matter.
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