TMI Blog2010 (7) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... njab Chemicals and Crop Protection Ltd. and in view of the same, the credit taken on input services associated with procurement of the sand was not eligible. The Commissioner (Appeals) has set aside the order of the original authority. Held that- as the Commissioner (appeals) not consider the submission made by the authority thus remand back the matter. - 940 of 2009 - - - Dated:- 21-7-2010 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued alleging that part of the sand was sold by the respondents as such to M/s. Punjab Chemicals and Crop Protection Ltd. and in view of the same, the credit taken on input services associated with procurement of the sand was not eligible. Original authority confirmed demand of Rs.55,765/- along with interest and imposed equal amount as penalty. On appeal by the party, the Commissioner (Appeals) h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The show cause notice and the order-in-original proceeds on the basis that the river sand was diverted as such on sale by the respondents. The submission of the respondent-assessee before the Commissioner (Appeals) was that they have not diverted the sand as such but used the same in the job work undertaken for M/s. Punjab Chemicals and Crop Protection Ltd. and the billing for price of sand was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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